Abstract: A computerized system and method of aggregating sales data for delivery to a particular market participant includes a computer program designed to sort purchase order records and associated invoice records independently of any particular computer accounting system. The computer program receives sales data in the form of batch purchase order records or batch invoice records from a multitude of retailers and suppliers. The program converts the sales data into a standardized format that is independent of the computer systems used by the retailers and the wholesalers. The data conversion occurs outside the associated computer accounting systems as well. After converting the sales data, the system identifies which market participant, whether retailer or supplier, should receive each record and aggregates the appropriate records for transmission to the appropriate market participant. The system receives data in any arrangement and transmits data to any market participant in that participant's desired format.