McDonald's (NYSE:MCD) claims that there is no recession, at least as far as its business goes. According to Reuters, the fast food company's CEO Jim Skinner said "Worldwide turbulence is barely affecting our business."

McDonald's same-store sales have been gaining 6% to 8% over the last few months and have been especially good in Asia and Europe.

The CEO's comments point out that some companies are nearly "recession proof" and their stocks may be the best investments during the downturn. McDonald's sells moderately good and modestly healthy food at remarkably low prices. For anyone who cannot eat at home or needs to get out for a little air, spending a few dollars for dinner is affordable even it tough times.

MCD joins a very limited number of elite firms that may actually do very well now. Certainly Wal-Mart (NYSE:WMT) is in that boat. People flock there to get low priced merchandise because they cannot afford what more expensive retailers charge. Some consumer products companies like P&G (NYSE:PG) are also likely to be relatively prosperous. Consumers will probably buy soap and razors no matter how badly off they are financially.

A tiny portion of corporate America may make it through a recession without suffering a great deal of harm. But, that list gets more tiny every day.

Douglas A. McIntyre is an editor at 247wallst.com.