REFILE-Twitter helps Dell rake in sales

Other non-media companies ranked in the Top 100 include Whole Foods Market Inc (WFMI.O), Woot.com, Zappos.com, JetBlue Airways Corp (JBLU.O).

Whole Foods and JetBlue said they have not tried to monetize their Twitter presence. Woot.com and Zappos.com were not available for comment.

Twitter had approximately 17 million unique U.S.-based visitors in April, and about 24 million worldwide, according to Nielsen. Its number of users has grown by more than a thousand percent over the last year.

Small companies are also finding financial success on Twitter. New Orleans-based Naked Pizza, which turns $1 million in sales annually, is "betting the farm" on its Twitter presence according to co-founder Jeff Leach.

The company, which created a Twitter presence about two and a half months ago and has about 4,300 followers, last week said nearly 69 percent of sales generated during a one-day Twitter advertising blitz came from customers drawn in from the site.

Leach posts 1 to 15 times a day and said his company sees a sustained 20 percent of sales dollars from its Twitter presence.

Leach recently put up a billboard advertising the company's Twitter presence and is planning mailings bearing the company's Twitter contact information instead of a phone number. (Reporting by Clare Baldwin in San Francisco; Editing Bernard Orr)