Two fine jewelry retailers are included on the list of “Top 100 Retailers” released by the National Retail Federation.

The list, which ranked the top 100 retailers based on total sales for 2003, was published in the NRF’s July issue of Stores magazine.

Zale Corp., was listed at 90th with $2.2 billion in sales and 0.9% sales growth over the previous year. Tiffany came in at 96th with just over $2 billion in sales, and 17.2% sales growth.

Among stores that sell jewelry, Wal-Mart finished number one on the survey followed by Target (fourth), Costco (fifth), Sears (sixth), Kmart (14th), JC Penney (15th), Nordstrom (39th), Saks (41st), and Neiman Marcus (61st).

Among companies that owns stores that sell jewelry, Kroger, which owns Fred Meyers, finished third; followed by Federated Department Stores (20th); May Department Stores (21st); Berkshire-Hathaway Retail; which owns Borsheim’s Fine Jewelry and Helzberg Diamonds (84th).

Among non-store retailers that sell jewelry, QVC finished 47th in the ranking and Home Shopping Network 89th. Amazon.com, which finished 45th in the ranking, launched a jewelry store Web portal in April.

JCK