Abstract: A universal tracking agent system and method are described. The system utilizes a single, universal tag on merchant web pages in a commerce system. The tag collects data for marketing tracking and analysis from a local computer (e.g., a cookie or session variable set on a user computer browser) when the web pages are accessed. The system to receive the data, along with tracking code to collect the data, is determined when the program code accesses a back end database containing records of the marketing providers to which the merchant site subscribes. Only those systems requiring data for a particular user access event receive a report, and each receives a report based on its own requirements. Any changes to providers may be made in the database rather than the web page, providing a very efficient method of changing providers or code without waiting for release schedules or requiring developer resources.