In its December gift guide issue, Consumer Reports magazine ($5.99 on newsstands, $26/year online) rates Internet electronics stores. Here are the top five, all rated essentially the same overall:

1. Crutchfield.com
2. Amazon.com
3. Costco.com
4. J&R.com
5. Buy.com

Amazon, Costco, and J&R win on price, everyone but Costco on selection, and Crutchfied on having the most informative site. The magazine also rates retail electronics stores, but I'd feel guilty quoting too much from the magazine, except to say that if Costco has it, they win on price.

There are two organizations whose reviews I trust completely: One is Consumer Reports and the other is own our PC Magazine.