Is there a list of merchants who accept bitcoins?
As well as the https://en.bitcoin.it/wiki/Trade page you could look at:
Both of these sites try to give some kind of rating or review but the data is limited at the moment.
Yes, the most comprehensive and well-known such list is at https://en.bitcoin.it/wiki/Trade.
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.
Cryptostocks, IPO's, Profit Shares, and Equities
Some Places I spend My Bitcoin
Check http://coinmap.org this may be of help for you
Unfortunately the Bitcoin wiki (https://en.bitcoin.it/wiki/Trade) has grown completely unwieldy and has many outdated / no-longer-working links.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).