The Am Law 100, a ranking of the 100 highest-grossing law firms in the United States, is reported by each year by ALM business of law journalists and researchers. The Second Hundred, a list of firms 101-200 based on gross revenue, will be published in the June 2017 issue of The American Lawyer. Together, the two rankings make up The Am Law 200.

Most law firms provide their financials voluntarily for these reports. Some choose not to cooperate, so we make estimates based on our reporting. But all data is investigated by our reporters.