It depends on how you define 'best'. The most usable e-commerce site was found to be Amazon.com. In a usability study by Jakob Nielsen, the human computer interfacing guru, Amazon scored just over 70% in a detailed usability study. No other site beat it. In terms of Internet-generated revenue, Dell Computer Corporation (www.dell.co.uk) brings in more than $50 million each day from Internet sales. Cool, huh?