Internet Retailer reports that the eSpending report published by Harris Interactive, Goldman Sachs and Nielsen/NetRatings confirms what other research firms have indicated: that holiday retail spending grew by about a quarter in 2004. The study showed $23.2 billion in spending, a 25 percent increase over last year's $18.5 billion. Apparel proved the biggest category at about one in six of the dollars spent online, and toys and video games came in second with about one in every nine dollars. Consumer electronics took one in every ten dollars. The biggest growth categories were jewelry (up 113 percent), flowers (up 59 percent) and computers (up 30 percent).