1. A method for identifying distinct users accessing a web site, the method comprising: storing one or more records in a database, wherein each record comprises an Internet address and a time value, and wherein each record corresponds to a different computer accessing said web site; receiving a first request from a first computer to access the web site; sending a request for information to said first computer, wherein said information comprises a first Internet address and a first time value corresponding to said first computer; receiving said information; determining whether a matching record for said first Internet address and said first time value exists in said database; and identifying said first computer as a distinct user if said matching record does not exist in said database.