"Well, we can't be thoroughly objective about it. In a way it is kind of a subjective exercise, to pick the ones that we feel are the most useful and most important for our readership to see. We like to create a list that people can just basically bookmark for themselves and get everything they need to do on the web from one place. We feel that we've really picked sites that are not just fun or entertaining, but actually useful. Sites that help you get things done or find things out that you might need to know."

For instance...

"One site that shows your tax dollars at work, which I always like to see, is the Library of Congress. It's an astonishing web site. They've digitized so much of their collection already."

You can find links to the top 100 from pcmag.com. Online the list is updated quarterly. Looking for more top sites to surf, check out the list of finalists for this year's Webby Awards from the International Academy of Digital Arts and Sciences. You can vote for your favorites online too at webbyawards.com. The winners will be announced March 18th in San Francisco.