By Jonathan Moreland, founder of and author of Profit From Legal Insider Trading.

NEW YORK ( TheStreet) -- Which insiders are selling and buying chunks of stocks?

Below are lists of the top 10 open-market insider purchases and sales filed at the Securities and Exchange Commission Friday, December 10, 2010 as ranked by dollar value. Company executives and directors are in the best position to assess the attractiveness of their firms' shares, and here is how many of them are voting their wallets! Please note, however, that these are factual lists, not buy and sell recommendations. Dollar value is only one metric to assess the importance of an insider transaction.

Republic Services (RSG) Cascade Investment BO 394,271 $11,336,001
KKR Financial (KFN) Cooperman Leon G BO 1,100,000 $9,995,150
China MediaExpress (CCME) Lam Jacky Wai Kei CFO,DIR 100,000 $1,500,000
American Tower (AMT) Dykes Ronald M DIR 10,000 $508,400
Cabelas (CAB) Mark Reuben DIR 20,613 $469,564
Vantage Drilling (VTG) Su Hsin Chi DIR,BO 250,000 $419,325
MRV Communications (MRVC) Gillman Charles M DIR 215,295 $368,352
Generac Holdings (GNRC) Ramon David A DIR 15,000 $238,188
Hain Celestial (HAIN) Icahn Carl C BO 6,300 $176,208
Spectrum Brands (SPB) Maura David M DIR 5,000 $147,149
Campbell Soup (CPB) Dorrance Bennett DIR,BO 1,809,133 $62,433,180
Gap (GPS) Fisher Doris F O 2,000,000 $42,867,400
Estee Lauder (EL) Lauder Ronald S CB,BO 350,000 $27,233,230
MKS Instruments (MKSI) Bertucci John R DIR 400,000 $8,431,094
Graham Packaging (GRM) Graham Donald C BO 368,789 $4,712,688
MetroPCS Comms (PCS) TA Associates DIR 300,000 $3,754,550
Kellogg (K) Kellogg W K Foundation BO 72,000 $3,584,499
NIC (EGOV) Hartley Ross C DIR 324,917 $2,928,172
Gold Resource (GORO) Reid William W CB,CEO
94,000 $2,492,133
Sapient (SAPE) Moore J Stuart DIR,BO 192,856 $2,416,986

Key to Titles:A=Assistant, AI=Affiliated Investor, AO=Accounting Officer, BD=Business Development, BO=Beneficial Owner, CAO=Chief Accounting Officer, CB=Chairman, CCO=Chief Compliance Officer, CEO=Chief Executive Officer, CFO=Chief Financial Officer, CIO=Chief Information Officer, CO=Compliance Officer, COO=Chief Operating Officer, CT=Controller, CTO=Chief Technology Officer, DIR=Director, EVP=Executive Vice President, F=Founder, FO=Financial Officer, GC=General Counsel, HR=Human Resources, IO=Information Officer, IR=Investor Relations, LO=Legal Officer, MD=Managing Director, O=Officer, OO=Operating Officer, PR=President, PT=Partner, REL=Relative of an insider, SEC=Secretary, SH=Shareholder, SO=Sales Officer, TO=Technology Officer, TR=Treasurer, TT=Trustee, VCB=Vice Chairman, VP=Vice President, X=Ex Officer or other title displayed.

Jonathan Moreland is the founder of, which produces a weekly newsletter and offers professional screening and alerting tools to analyze a proprietary, real-time insider data feed. He is also the principal of Insider Asset Management, a registered investment advisor in New York. Mr. Moreland has been analyzing insider data professionally for two decades and has been a contributor to since 2001. A fundamental analyst with an MBA in finance, Mr. Moreland long ago identified insider data as an excellent first screen to determine where to focus his research efforts. He is quoted frequently in the media for his insider analysis and stock recommendations stemming from it. He is also author of Profit From Legal Insider Trading.

Under no circumstances does the information in this column represent a recommendation to buy or sell stocks. While he cannot provide investment advice or recommendations, Moreland appreciates your feedback; click here to send him an email.