List of largest United States–based law firms by profits per partner

This is a list of American law firms by profits per equity partner (PPEP, sometimes reported as profits per partner or PPP). The list details the profit per equity partner figures of the 100 largest law firms by gross revenue; there is the potential for firms with higher PPEP to not be on this list if they were not on the Global 100 by revenue.^[1]

Rank by PPEP	Firm	2023 PPEP	Equity partners
1	Wachtell, Lipton, Rosen & Katz	$8,507,000	90
2	Kirkland & Ellis	$7,955,000	539
3	Quinn Emanuel Urquhart & Sullivan	$7,270,000	185
4	Susman Godfrey	$6,989,000	90
5	Paul, Weiss, Rifkind, Wharton & Garrison	$6,574,000	178
6	Simpson Thacher & Bartlett	$6,433,000	198
7	Sullivan & Cromwell	$6,250,000	173
8	Davis Polk & Wardwell	$6,200,000	174
9	Cravath, Swaine & Moore	$6,050,000	92
10	Gibson, Dunn & Crutcher	$5,587,000	317
11	Latham & Watkins	$5,516,000	544
12	Skadden, Arps, Slate, Meagher & Flom	$5,403,000	334
13	Paul Hastings	$5,395,000	166
14	King & Spalding	$5,331,000	191
15	Milbank	$5,114,000	166
16	Weil, Gotshal & Manges	$4,645,000	180
17	Sidley Austin	$4,592,000	266
18	Ropes & Gray	$4,514,000	291
19	Cleary Gottlieb Steen & Hamilton	$4,509,000	180
20	Fried Frank	$4,355,000	114

See also

• List of largest law firms by profits per partner
• List of largest United States-based law firms by head count
• List of largest United Kingdom-based law firms by revenue
• List of largest Canada-based law firms by revenue
• List of largest Europe-based law firms by revenue
• List of largest Japan-based law firms by head count
• List of largest China-based law firms by revenue