In this article oncerning seeker sensitive new evangelicalism Paul Edwards over at Townhall.com writes:

Outreach Magazine is out with its list of the 100 Largest U.S. Churches for 2007. Of course, no such list appears anywhere in scripture. While it certainly could be argued that numbers mattered to the New Testament church (indicated by their citation in the book of Acts), churches in the New Testament are nowhere ranked in terms of their numbers.