Internet Retailer reports Neilsen NetRatings data:

• The gap between No. 1 eBay and No. 2 Amazon in unique visitors in December narrowed from eBay being ahead of Amazon by 25% to being ahead by 16%.
• Wal-Mart?s web traffic shot up 42% from December the year before, placing it in the No. 3 spot from No. 5 in December ?03.
• EBay.com led all led all shopping and travel sites in December with 50.9 million unique visitors, up 2% from 49.9 million in December 2003, when it also led shopping sites.

The top 10 with visitors in December ?04, December ?03 (in millions) and year-over-year growth were:

• eBay, 50.9, 49.9, 2%
• Amazon, 42.5, 37.4, 14%
• Wal-Mart Stores, 23.8, 16.7, 42%
• Yahoo Shopping, 22.6, 21.5, 5%
• Shopping.com, 19.1, 17.1, 11%
• Target, 17.5, 13.9, 26%
• Dell, 17.5, 12.7, 38%
• Best Buy, 17.3, 12.9, 34%
• Overstock.com, 14.7, 8.6, 71%
• Expedia, 12.7, 11.4, 11%

More here.