Below is a table of the S&P 500 stocks with the highest short interest as a percentage of equity float. For each name, we also provide its year to date performance, so you can see if the shorts have been winning or losing. Be on the lookout for these names as they report earnings this quarter. Ones that come in better than expected should do very well since shorts will be forced to cover. If the overall market continues to head lower, these names will most likely be some of the worst performers as shorts continue to pile in. As shown, KB Home (KBH) has the highest short interest as a percentage of float at 27.77%, followed by Mylan (MYL), Citigroup (C), and Zions (ZION). The list of names is mainly made up of Financial and Consumer Discretionary stocks that investors are very familiar with. Companies like Wynn Resorts, Nordstrom, Harley Davidson, and Abercrombie & Fitch are household consumer names that the shorts flock to if they think retail will continue to struggle. If or when retailers do begin to thrive again, these names should be some of the best performers. Other key names on the list include Intuitive Surgical (ISRG), US Steel (X), and Legg Mason (LM). http://bespokeinvest.typepad.com/bespoke/2009/07/stocks-with-the-highest-short-interest.html