NEW YORK (

TheStreet

) -- Black Friday is turning into a sport.

While predominantly a day for shoppers to troll for holiday bargains, the day after Thanksgiving has even become a source of high-stakes wagering.

As investors place bets on which retailers will outperform this holiday season, professional sports books are calculating their own odds for which retailers will report the highest sales on Black Friday.

Bookmaker.com, one of largest sports books, has compiled betting lines for leading players:

Wal-Mart

(WMT) - Get Report

,

Target

(TGT) - Get Report

,

Sears

(SHLD)

,

Amazon

(AMZN) - Get Report

, Kmart,

Best Buy

(BBY) - Get Report

and

Macy's

(M) - Get Report

.

The firm analyzed the odds of which retailer would report the largest sales, indicating the return on the wager and the percentage of how likely the company will win on what is often considered the biggest shopping day of the holiday season.

Bookmaker.com calculated the odds for each company individually, not against each other, the same way it does for sports betting.

Thus, betting on the candidate least likely to win would earn the most amount of money if that outcome occurs.

Here are the results:

In a separate bet, Bookmaker.com has also analyzed the odds of which store will sell the largest number of

Apple

(AAPL) - Get Report

iPads. Wal-Mart carries the best odds with 45%, followed by Amazon at 40%, Apple itself at 38%, and Best Buy at 36%.

--Written by Jeanine Poggi in New York.

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Jeanine Poggi

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