Belethor's General Goods is a general goods store in the market area of the Plains District of Whiterun. The shop is open regular hours (8 AM to 8 PM). As a general goods merchant, Belethor will buy and sell any kind of item and even jokes that "Everything's for sale my friend. Everything. If I had a sister I'd sell her in a second." or "I'd even buy one of your relatives, if you're looking to sell. Ha ha ha ha. That's a little joke."
Belethor's assistant Sigurd also helps around the shop, but will usually be found chopping wood outside the store. When Sigurd is approached, he will not hesitate to tell Dovahkiin that he works at the store, saying things such as "I work for Belethor, at the general goods store.", "Come by Belethor's shop, at the market. I'm sure we've got something you need." or "Shop at Belethor's for the best prices and selection. He pays me to say that." The store contains the valuable skill book, "Biography of the Wolf Queen". The business ledger and the strongbox with an apprentice-level lock can be found in the second level of the store.