Ars Technica reports that some Apple employees recently received an internal email containing an Excel spreadsheet showing Apple as the top music retailer in the US for the month of January 2008.

On the spreadsheet containing data from NPD Apple leads the pack with 19% with Wal-Mart trailing behind with 15%, Best Buy in third with 13 percent and Amazon in fourth with a mere 6%.

It appears that the glory of first place would be temporary as Apple slipped back to second place just a few weeks later. It appears the sudden jump to number 1 one was caused by post Christmas gift-card redemption’s.

Apple even noted themselves via a press release at the end of February that they had assumed second place.

It appears to be only a matter of time before Apple will eventually gain first place for good.