New Study Finds The UPS Store Most Competitive Retailer for 2007 Friday January 12, 11:46 am ET -- Results of NRF Foundation and Kanbay Research Institute Report to be Announced at NRF BIG Show -- NEW YORK, Jan. 12 /PRNewswire-FirstCall/ -- In the retail industry, how companies differentiate themselves from their competitors is often the difference between sustained success and mediocrity. The past few years, a select group of retailers have been competing on a whole new level, according to a new study conducted for the NRF Foundation by the Kanbay Research Institute (KRI). The study, "New Dynamics that Create and Build Retailer Competitive Advantage 2007," found that the top 10 most competitive retailers in 2007 have generated a return on invested capital (ROIC) three times higher than other retailers (15.43% vs. 5.03%) since 2001. The UPS Store (NYSE: UPS - News) tops the list as the most competitive retailer in 2007, with Dollar Tree ranked second and Dollar General third. The top 10 is rounded out by Walgreens (NYSE: WAG - News), Kenneth Cole (NYSE: KCP - News), Petco, Kohl's (NYSE: KSS - News), Target (NYSE: TGT - News), Men's Wearhouse (NYSE: MW - News), and PetSmart (Nasdaq: PETM - News).