Zale and Tiffany are two of the top 100 retailers in the country, according to a recently released annual survey.

Zale is ranked 91 and Tiffany 95 in the 2005 Triversity Top 100 Retailers. The annual list, which ranks companies by revenue, is published in STORES magazine, the monthly publication of the National Retail Federation.

Wal-Mart tops the list, followed by Home Depot, Kroger, Costco, and Target.

TOP RETAILERS

Among the companies listed on Triversity’s Top 100 Retailers and their rankings:
Sears (9)
JCPenney (16)
Federated Department Stores (20)
May Department Stores (23)
Dillards (37)
Saks (41)
QVC (44)
Neiman Marcus (66)
Berkshire-Hathaway Retail (84)
Belk (87)
Home Shopping Network (89)
Zale (91)
Tiffany (95)