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Apple’s iPhones are one of the hottest Christmas wish list items and soon they will be available at the nation’s biggest retailer – Wal-Mart. While neither Wal-Mart nor Apple will confirm, news is leaking that Wal-Mart will be selling the iPhones, which offer such additional, attractive features like global positioning system (GPS) and MP3 player, by the end of December.

A Wal-Mart employee from Uniondale, N.Y. told a reporter from the Associated Press today that Wal-Mart will start selling the iPhones, but he didn’t know when. The San Jose Mercury News reported last Friday that Wal-Mart is already training California employees in the cell phone department to sell the iPhones. This would make Wal-Mart the second mass-market retailer to sell the iPhone. Previously, the iPhone was only available for purchase through Apple until Best Buy started selling them in September.

There have been rumors of Wal-Mart selling a 4 GB iPhone for $99, although those rumors have not been confirmed yet. Many believe Apple co-founder Steve Jobs may wait until MacWorld in January to announce the release of a $99 iPhone.

If Wal-Mart joins the ranks of iPhone resellers, it will surely help cement Apple’s dominance in the cell phone industry.