Here are the top 10 converting websites for December 2008*. These are based on Nielson Panel data and are calculated by toolbar user to final conversion. Conversion-rate data is based on visitor conversion rates, not session conversion rates: i.e., No. of unique customers/No. of unique visitors.

1. ProFlowers 31.1%
2. LL Bean 25.7%
3. Amazon 23.7%
4. VitaCost 23.0%
5. Coldwater Creek 22.4%
6. QVC 21.1%
7. Roamans 20.4%
8. Office Depot 20.2%
9. LandsEnd 19.3%
10. Victoria’s Secret 19.2%

*Source: Nielsen Online / Marketing Charts