A department store is a retail establishment that sells a wide range of consumer goods. These products include clothing, cosmetics, toys, toiletries, home appliances, furniture, sporting goods, foods, books, electronics and stationery. These products are usually separated into departments and divisions. There are different departmental divisions such as merchandising, advertising, service, accounting and budgetary control. In the recent year, number of online retailers is increasing and the competition is increasing among the online stores and department stores. Online shopping is becoming popular among the consumer due to the ease of shopping. In order to catch-up with online retailers, many department stores are going online and expanding their reach. Department store retailing market can be segmented by store types into: upscale department store, mid-range department store, discount department store and others. Department store retailing market can be bifurcated into five categories: clothing, toiletries, cosmetics, home appliances and others. Different department stores reflect different kinds of spending. Generally upscale department store carries expensive and better quality products. On the other hand, discount department store carries less expensive products.