OK - if you read YupJay - you probably don’t get an “economic stimulus” and maybe not even a rebate check. However, you’re probably in a position to invest in the companies that might benefit from the spending of those rebate checks.

Goldman Sachs released a list today of the top 10 contenders for tax-rebate funds:

1) Cheesecake Factory (CAKE): Binge on several huge courses, you can afford it now.
2) Best Buy (BBY): Perfect timing for upgrading to a new HDTV.
3) Darden Restaurants (DRI): Your average rebate check will pay for a lot of “casual dining.”
4) Home Depot (HD): Can’t afford to move, why not upgrade those appliances?
5) JCPenney (JCP): We don’t know exactly what they sell here, but the middle class must like it.
6) Kroger (KR): Stop reaching for the cheap processed meat for a couple weeks.
7) Kohls (KSS): Uh, this is like JCP, isn’t it?
8 ) Royal Caribbean (RCL): Upgrade up a notch from Carnival.
9) Safeway (SWY): Same as Kroger. Get some real food.
10) Wal-Mart (WMT): Once again, you can load up on the staples.