user20: Is there a list of merchants who accept bitcoins?

user10829: Check http://coinmap.org this may be of help for you 

user619: Unfortunately the Bitcoin wiki (https://en.bitcoin.it/wiki/Trade) has grown completely unwieldy and has many outdated / no-longer-working links.
Coinmap is a decent place if you're looking for "brick and mortar" businesses, and spendabit.co lists millions of products from a growing number of Bitcoin-enabled merchants (including the usual list -- Overstock.com, TigerDirect, etc).

user575: Yes, the most comprehensive and well-known such list is at https://en.bitcoin.it/wiki/Trade.

user13963: There are so many places A quick google search will yield many results But other than the main list on the wiki i think the following directories seemed pretty populated.
'Official Lists'

Exchanges
Local Directories
Marketing
Online & Real Business
Games & Gambling
Real World Shops map overlay
Donation Accepting Sites

Articles

75 Places to Spend your Bitcoins
Online Stores Accepting Bitcoin
10 Places to spend Bitcooin in the UK (Telegraph)
NASDAQ - What Companies Accept Bitcoin
FORBES - How to Use bitcoin to shop at Amazon, Home Depot, CVS and More
The Guardian - Where can you spend Bitcoins
HONGKIAT - 20 Places to Spend Bitcoin

Directories

BitPay Business Directory
World Map Depicting Locations of Bitcoin Business
Bitcoin Aware, Directory with some news Feeds
Team Bitcoin, Directory of educations resources, exchanges and merchants
Spend Bitcoin - Directory with site reviews along side listings 
The Bitcoin Review - Another directory including reviews of listings
The Bitcoin List - A Categorized Directory Index
Bitcoin Source - A fairly comprehensive directory of all things bitcoin
Bitcoin-Directory - A Still somewhat sparse Directory
Shops4Bitcoin - Nothing Listed yet, but potentially a good future resource
BTC Pages - A Clean designed directory with a reasonable number of listings
Coin Made - Another fairly well populated directory 
Yellow Coins - Not many listings here yet
bitcoin dir - some good listings still could be more populated

Cryptostocks, IPO's, Profit Shares, and Equities

CryptoStocks - A good all round offering of stocks etc available in the crypto Market place
Havelock Investments - A reputable listing of IPO's available for Crypto, with stringent controls for registering an IPO etc
Bitcoin Bourse - A Bitcoin Exchange (currently 05/03/2013) offering some stocks on thier trading system as well as Crypto Trading
Crypto-Trade - Although Recently they seem to have had some kind of security Breach they do offer a variety of securities for Trade
P2P Bitcoin Loans

Some Places I spend My Bitcoin

Scan.co.uk - UK based computer hardware Retailer 
Takeaway.com - Order Takeaway for Bitcoin (not all restaurants accept all BTC)
Bitcoin Store - A good all round store US based so a killer on import Duty and Delivery was a little slow last time I ordered.  But shier customer Service was excellent


user61: As well as the https://en.bitcoin.it/wiki/Trade page you could look at:
http://www.thebitcoinreview.com/
and
http://www.thebitcointrader.com/p/bitcoin-better-business-bureau.html
Both of these sites try to give some kind of rating or review but the data is limited at the moment. 

20: <p>Is there a list of merchants who accept bitcoins?</p>
 10829: <p>Check <a href="http://coinmap.org" rel="nofollow">http://coinmap.org</a> this may be of help for you </p>
 619: <p>Unfortunately the Bitcoin wiki (<a href="https://en.bitcoin.it/wiki/Trade" rel="nofollow">https://en.bitcoin.it/wiki/Trade</a>) has grown completely unwieldy and has many outdated / no-longer-working links.</p>

<p><a href="http://coinmap.org/" rel="nofollow">Coinmap</a> is a decent place if you're looking for "brick and mortar" businesses, and <a href="https://spendabit.co/" rel="nofollow">spendabit.co</a> lists millions of products from a growing number of Bitcoin-enabled merchants (including the usual list -- Overstock.com, TigerDirect, etc).</p>
 575: <p>Yes, the most comprehensive and well-known such list is at <a href="https://en.bitcoin.it/wiki/Trade" rel="nofollow">https://en.bitcoin.it/wiki/Trade</a>.</p>
 13963: <p>There are so many places A quick google search will yield many results But other than the main list on the wiki i think the following directories seemed pretty populated.</p>

<p><strong>'Official Lists'</strong></p>

<ul>
<li><p><a href="https://en.bitcoin.it/wiki/Category%3aExchanges" rel="nofollow">Exchanges</a></p></li>
<li><p><a href="https://en.bitcoin.it/wiki/Category%3aDirectories" rel="nofollow">Local Directories</a></p></li>
<li><p><a href="https://en.bitcoin.it/wiki/Category%3aMarketing" rel="nofollow">Marketing</a></p></li>
<li><p><a href="https://en.bitcoin.it/wiki/Trade" rel="nofollow">Online &amp; Real Business</a></p></li>
<li><p><a href="https://en.bitcoin.it/wiki/Category%3aGames" rel="nofollow">Games &amp; Gambling</a></p></li>
<li><p><a href="https://en.bitcoin.it/wiki/Real_world_shops" rel="nofollow">Real World Shops map overlay</a></p></li>
<li><p><a href="https://en.bitcoin.it/wiki/Donation-accepting_organizations_and_projects" rel="nofollow">Donation Accepting Sites</a></p></li>
</ul>

<p><strong>Articles</strong></p>

<ul>
<li><p><a href="http://www.shopify.co.uk/blog/10480345-75-places-to-spend-your-bitcoins" rel="nofollow">75 Places to Spend your Bitcoins</a></p></li>
<li><p><a href="http://www.bitcointrading.com/forum/spend-bitcoins/online-stores-accepting-bitcoins/" rel="nofollow">Online Stores Accepting Bitcoin</a></p></li>
<li><p><a href="http://www.telegraph.co.uk/technology/news/10558191/Ten-places-where-you-can-spend-your-bitcoins-in-the-UK.html" rel="nofollow">10 Places to spend Bitcooin in the UK (Telegraph)</a></p></li>
<li><p><a href="http://www.nasdaq.com/article/what-companies-accept-bitcoin-cm323438" rel="nofollow">NASDAQ - What Companies Accept Bitcoin</a></p></li>
<li><p><a href="http://www.forbes.com/sites/clareoconnor/2014/02/17/how-to-use-bitcoin-to-shop-at-amazon-home-depot-cvs-and-more/" rel="nofollow">FORBES - How to Use bitcoin to shop at Amazon, Home Depot, CVS and More</a></p></li>
<li><p><a href="http://www.theguardian.com/technology/2013/nov/25/where-can-you-use-bitcoins-brief-guide" rel="nofollow">The Guardian - Where can you spend Bitcoins</a></p></li>
<li><p><a href="http://www.hongkiat.com/blog/places-to-spend-bitcoins/" rel="nofollow">HONGKIAT - 20 Places to Spend Bitcoin</a></p></li>
</ul>

<p><strong>Directories</strong></p>

<ul>
<li><p><a href="https://bitpay.com/directory#/" rel="nofollow">BitPay Business Directory</a></p></li>
<li><p><a href="http://coinmap.org/" rel="nofollow">World Map Depicting Locations of Bitcoin Business</a></p></li>
<li><p><a href="http://bitcoinaware.com/" rel="nofollow">Bitcoin Aware, Directory with some news Feeds</a></p></li>
<li><p><a href="http://www.teambitcoin.com/" rel="nofollow">Team Bitcoin, Directory of educations resources, exchanges and merchants</a></p></li>
<li><p><a href="https://spendbitcoins.com/places/" rel="nofollow">Spend Bitcoin - Directory with site reviews along side listings </a></p></li>
<li><p><a href="http://www.thebitcoinreview.com/" rel="nofollow">The Bitcoin Review - Another directory including reviews of listings</a></p></li>
<li><p><a href="http://www.thebitcoinlist.com/" rel="nofollow">The Bitcoin List - A Categorized Directory Index</a></p></li>
<li><p><a href="http://bitcoinsource.net/" rel="nofollow">Bitcoin Source - A fairly comprehensive directory of all things bitcoin</a></p></li>
<li><p><a href="http://bitcoin-directory.com/" rel="nofollow">Bitcoin-Directory - A Still somewhat sparse Directory</a></p></li>
<li><p><a href="http://www.shops4bitcoins.com/" rel="nofollow">Shops4Bitcoin - Nothing Listed yet, but potentially a good future resource</a></p></li>
<li><p><a href="http://btcpages.com/" rel="nofollow">BTC Pages - A Clean designed directory with a reasonable number of listings</a></p></li>
<li><p><a href="http://coinmade.org/" rel="nofollow">Coin Made - Another fairly well populated directory </a></p></li>
<li><p><a href="http://yellowcoins.com/bitcoin/Merchants/" rel="nofollow">Yellow Coins - Not many listings here yet</a></p></li>
<li><p><a href="http://bitcoindir.com/" rel="nofollow">bitcoin dir - some good listings still could be more populated</a></p></li>
</ul>

<p><strong>Cryptostocks, IPO's, Profit Shares, and Equities</strong></p>

<ul>
<li><p><a href="https://cryptostocks.com/" rel="nofollow">CryptoStocks - A good all round offering of stocks etc available in the crypto Market place</a></p></li>
<li><p><a href="https://www.havelockinvestments.com/" rel="nofollow">Havelock Investments - A reputable listing of IPO's available for Crypto, with stringent controls for registering an IPO etc</a></p></li>
<li><p><a href="https://bitcoinbourse.eu/" rel="nofollow">Bitcoin Bourse - A Bitcoin Exchange (currently 05/03/2013) offering some stocks on thier trading system as well as Crypto Trading</a></p></li>
<li><p><a href="https://crypto-trade.com/" rel="nofollow">Crypto-Trade - Although Recently they seem to have had some kind of security Breach they do offer a variety of securities for Trade</a></p></li>
<li><p><a href="https://btcjam.com" rel="nofollow">P2P Bitcoin Loans</a></p></li>
</ul>

<p><strong>Some Places I spend My Bitcoin</strong></p>

<ul>
<li><p><a href="http://scan.co.uk" rel="nofollow">Scan.co.uk - UK based computer hardware Retailer</a>  </p></li>
<li><p><a href="http://www.takeaway.com/" rel="nofollow">Takeaway.com - Order Takeaway for Bitcoin (not all restaurants accept all BTC)</a></p></li>
<li><p><a href="https://www.bitcoinstore.com/" rel="nofollow">Bitcoin Store - A good all round store US based so a killer on import Duty and Delivery was a little slow last time I ordered.  But shier customer Service was excellent</a></p></li>
</ul>
 61: <p>As well as the <a href="https://en.bitcoin.it/wiki/Trade" rel="nofollow">https://en.bitcoin.it/wiki/Trade</a> page you could look at:</p>

<p><a href="http://www.thebitcoinreview.com/" rel="nofollow">http://www.thebitcoinreview.com/</a></p>

<p>and</p>

<p><a href="http://www.thebitcointrader.com/p/bitcoin-better-business-bureau.html" rel="nofollow">http://www.thebitcointrader.com/p/bitcoin-better-business-bureau.html</a></p>

<p>Both of these sites try to give some kind of rating or review but the data is limited at the moment. </p>
