Am Law 100 2026: Largest Law Firms by Revenue

Snapshot 2026-09-14. The main table uses 2025 gross revenue from the 2026 Am Law 100. Kirkland & Ellis posted US$10.556 billion, up 19.93%, the first firm through US$10 billion. Latham & Watkins is at US$8.300 billion. Third is DLA Piper at US$4.583 billion, a long drop from the top two. Gibson Dunn moved to fourth; Skadden slipped to fifth. Simpson Thacher entered the top 10 at US$3.553 billion, up 22.66%. Management consulting sits in World's Best Consulting Firms 2026.

Am Law 100 2026 gross revenue

The American Lawyer ranks the 100 largest U.S.-reporting firms each spring. The 2026 edition covers 2025. Lawfuel, citing that report, puts aggregate revenue at US$178.95 billion, up 13.0%; average RPL at US$1.39 million (+8.7%); average PEP at US$3.59 million (+14.0%). Above the Law: 62 firms cleared US$1 billion, up from 58; 94 posted revenue gains. Kirkland has 4,145 lawyers.

Band S is the two firms above US$8 billion. Band A is DLA Piper, Gibson Dunn and Skadden above US$4 billion. Band B is the other five above US$3.5 billion. Bands C and D pre-fill Magic Circle firms with published fiscal years and high-PEP names outside the revenue top 10. Readers can move the cards; those dollars are not added into the main table.

Profits per equity partner

Wachtell’s PEP is US$12.152 million, up 34.48%, on 272 lawyers. Kirkland is at US$11.121 million. Davis Polk is US$9.800 million, Quinn Emanuel US$9.545 million. Across the Am Law 100, PEP rose 14%; 70 firms grew at least 10%; only two reported PEP declines.

Revenue per lawyer

Wachtell’s RPL is US$5.085 million. Susman Godfrey is second at US$2.876 million, with 226 lawyers. Davis Polk is US$2.588 million, Kirkland US$2.547 million. Ninety-two of the 100 firms raised RPL.

How this list is ranked

Snapshot 2026-09-14. The main table copies the Am Law 100 2026 gross-revenue Top 10 as published by Above the Law (15 Apr 2026) and Lawfuel. The official hub is The 2026 Am Law 100. PEP and RPL sit in their own tables. Magic Circle figures come from firm releases or statutory accounts, usually years to 30 April, and are not mixed into the Am Law calendar-year ranking. The Legal 500 is a practice-area directory, not a revenue table. The Global 200 hub still showed the 2025 / FY2024 edition at snapshot, so it is not the main ruler. The All-China Lawyers Association does not publish a comparable revenue table; the Global 200 China 45 page is paywalled and says some figures are estimates, so this article does not copy China dollar totals. Consulting: World's Best Consulting Firms 2026. Accounting networks: Global Accounting Firms 2026. MBA: Global MBA 2026. Names: docs/glossaries/law-firms-glossary.md.

Published Magic Circle years

Most years end 30 April and do not match the Am Law 2025 calendar year. A&O Shearman’s FY26 revenue is US$3.7 billion, flat in dollars; sterling fell from £2.9 billion to £2.8 billion. Clifford Chance’s FY26 is £2.6 billion, up 9%, quoted as US$3.5 billion. Linklaters’ FY26 is £2.47 billion, up 6.8%. For Freshfields this article still uses FY25 statutory income of £2.25 billion, up 6%; no FY26 firm release was found at snapshot.