Looks like Google’s dipping a toe into commerce, and what a step it is: One of the hottest trends of the day in e-retail is same-day delivery, and Mountain View is apparently working its mojo to offer the same.

The company has reportedly been working on this for quite some time, but looks like a small test rollout of sorts has now gone live for some employees and friends. According to the New York Times, some Google insiders in San Francisco are able to buy products with their mobile devices or computers and have it show up in mere hours. But if you’re imagining huge sprawling Google warehouses all over the nation, think again. The company’s partnering up with existing retailers and delivery companies to cater to shoppers with immediate needs. (Word has it, at least one clothing retailer is on board, and there are likely others in different categories.)

With this same-day delivery, Google firmly seems to be joining the ranks of Wal-Mart, Amazon.com, eBay and the United States Postal Service. Or perhaps the better way to phrase it is, it’s now taking on the likes of retailers like Wal-Mart and Amazon.

Would you buy with confidence from Google? Tell us what you think of this latest Google project.

[Via New York Times]