As in the past, specialty distributors, which tend to have fewer customers and employees than full-line electrical distributors, dominate the list of distributors as ranked by sales per employee. The companies here were among those respondents that provided both a 2007 sales number and an employee count for publication in this year's listing.
| 1 | Western United Electric Supply Corp., Brighton, Colo. | 4,120,000 |
| 2 | Tri State Utility Products Inc., Marietta, Ga. | 3,524,242 |
| 3 | Rural Electric Supply Cooperative (RESCO), Middleton, Wis. | 2,800,000 |
| 4 | General Pacific Inc., Portland, Ore. | 2,800,000 |
| 5 | United Utility Supply, Louisville, Ky. | 2,430,000 |
| 6 | Arkansas Electric Cooperatives Inc., Little Rock, Ark. | 2,242,857 |
| 7 | Priority Wire & Cable Inc., North Little Rock, Ark. | 1,959,093 |
| 8 | Utility Supply & Service (Texas Electric Cooperatives Inc.), Georgetown, Texas | 1,923,076 |
| 9 | Power Line Supply/Utility Supply and Construction Co., Reed City, Mich. | 1,894,736 |
| 10 | Argo International Corp., New York | 1,599,106 |
| 11 | International Electrical Sales Corp., Miami | 1,500,000 |
| 12 | NEDCO Supply, Las Vegas | 1,237,333 |
| 13 | Houston Wire & Cable Co., Houston | 1,181,250 |
| 14 | The Reynolds Co., Fort Worth, Texas | 1,174,444 |
| 15 | Villa Lighting Supply, St. Louis | 1,144,705 |
| 16 | Omni Cable, West Chester, Pa. | 1,109,375 |
| 17 | I.G. Federal Electrical Supply Corp., Long Island City, N.Y. | 1,021,276 |
| 18 | Caniff Electric Supply, Hamtramck, Mich. | 1,018,028 |
| 19 | World Class Wire & Cable, Waukesha, Wis. | 1,005,585 |
| 20 | Codale Electric Supply Inc., Salt Lake City | 939,130 |
| 21 | PEPCO (Professional Electric Products Co.), Eastlake, Ohio | 925,925 |
| 22 | Lasalle Electric Supply, Livonia, Mich. | 921,739 |
| 23 | Independent Electric Supply Inc., San Carlos, Calif. | 890,163 |
| 24 | Grove Madsen Industries, Reno, Nev. | 872,166 |
| 25 | Kriz-Davis Co., Grand Island, Neb. | 843,394 |
