Does the order of urls in an xml sitemap matter?

[iresqkeith]

Do the urls towards the top get higher priority?

[irvingw]

No they all get crawled and considered for indexing providing that you don't have too many URLs in the file and the file loads for Google.

I always put the homepage first though, and i break out sitemap files into sections of the site because my site is millions of pages.

You can leave the priority tag out of the sitemap.xml.