Macy's (officially R.H. Macy's) is a chain of mid-to-high range American department stores. Its selection of merchandise can vary significantly from location to location, resulting in the exclusive availability of certain brands in only higher-end stores. Its flagship store in Herald Square, New York City was recognized as the world's largest department store from 1924 until June 2009 when it was surpassed by Shinsegae Centum City in South Korea. The company has designated additional regional flagships in major urban centers and operates a total of 810 U.S. stores (as of September 2008).

Macy's was founded in 1858 by Rowland Hussey Macy. On the company's first day of business which was October 28, 1858 the sales totaled $11.06 (Approximately $287.37 in 2007 USD). Macy had established a dry goods store in downtown Haverhill, Massachusetts in 1851 that initially served the mill industry employees of the area. Macy moved to New York City and established a new store named "R. H. Macy & Company" on the corner of 14th Street and 6th Avenue, later expanding to 18th Street and Broadway, on the "Ladies' Mile", the 19th century elite shopping district, where it remained for nearly forty years.

In 1875, Macy took on two partners: Robert M. Valentine; and Abiel T. La Forge, and Macy died just two years later in 1877 from Bright's disease.

In 1893, R. H. Macy & Co. was acquired by Isidor Straus and his brother, Nathan Straus, who had previously held a license to sell china and other goods in the Macy's store. Isidor Straus later perished in the sinking of the RMS Titanic. In 1902, the flagship store moved uptown to Herald Square at 34th Street and Broadway. Although the Herald Square store initially consisted of just one building, it expanded through new construction, eventually occupying almost the entire block bounded by 7th Avenue on the west, Broadway on the east, 34th Street on the south and 35th Street on the north. Exceptions are the small, pre-existing building on the corner of 34th and Broadway, which carries Macy's famous shopping bag sign under an agreement allowing the Macy's sign, and small pre-existing building on the corner of 35th and 7th.

Ann Taylor (NYSE: ANN) is an American group of specialty apparel retail chain stores for women, headquartered in New York City, (7 Times Square Tower, New York, NY 10036). The stores offer classic styled suits, separates, dresses, shoes and accessories. The brand is marketed under four divisions, Ann Taylor, Ann Taylor LOFT, Ann Taylor Factory and LOFT Outlet.

Richard Liebeskind, the founder of Ann Taylor Stores Corp., opened his first store in 1954. The first Ann Taylor store (Store 0001) was opened two years later in New Haven, Connecticut. "Ann Taylor" was the name of a best-selling dress at the founder's father's store. Both the best-selling dress and the name "Ann Taylor" were given from the father to his son, Richard Liebeskind, for good luck. Liebeskind decided to go with the name Ann Taylor because "Ann" was considered a very New England name, and "Taylor" evoked the image of tailored clothing. The name created the ideal identity of classic woman's apparel.

As of the end of fiscal 2008, Ann Taylor had 935 stores consisting of 320 Ann Taylor stores, 510 Ann Taylor LOFT stores, 91 Ann Taylor Factory stores, and 14 LOFT Outlet stores. Total revenue was $2.4 billion, of which $1.09 billion came from the company's Ann Taylor Loft division, $689 million from Ann Taylor, and $417 million from Ann Taylor Factory Store.