While Am Law 100 firms dominate the top 20 lists, there are a few Second Hundred firms (in boldface) that measure up. Cahill Gordon & Reindel, Irell & Manella, and Munger, Tolles & Olson are in the top ten in one or more of the following categories: Profits Per Partner, Revenue Per Lawyer, and Value Per Lawyer.

Profits per partner is net operating income divided by the number of equity partners.