WMT is the reigning champion among the discount variety stores, and still is the single biggest employer in America (2.2 million employees) outside of the federal government. TGT employs 365,000 folks and growing, which is in itself an important point. WMT is a member of a very exclusive "club." It's one of the 30 corporate powerhouses that comprises the Dow Jones Industrial Average, and must be owned by every fund that claims to represent the DJIA. The most recent quarterly figure concerning total-cash-per share finds TGT with $2.23 per share and WMT with $2.38. So from a balance sheet perspective, WMT has a slight advantage as well. Yet considering everything, I don't want to wager that one company will outperform the other in the year ahead, so I'm planning on owning both before the month of November is over. You might want to do the same. At the time of publication the author held no positions in any of the companies mentioned. Jim Cramer and Stephanie Link actively manage a real money portfolio for his charitable trust- enjoy advance notice of every trade, full access to the portfolio, and deep coverage of the latest economic events and market movements.