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 law firms by gross revenue; however, law firms with higher PPEP may not appear on this list if they were not included in the Global 100 by revenue.^[1]

Rank by PPEP	Firm	2024 PPEP	Equity partners
1	Kirkland & Ellis	$9,253,000	573
2	Wachtell, Lipton, Rosen & Katz	$9,036,000	86
3	Quinn Emanuel Urquhart & Sullivan	$8,643,000	178
4	Davis Polk & Wardwell	$7,800,000	182
5	Simpson Thacher & Bartlett	$7,664,000	204
6	Paul, Weiss, Rifkind, Wharton & Garrison	$7,541,000	198
7	Gibson Dunn	$7,175,000	286
8	Latham & Watkins	$7,135,000	553
9	Cravath, Swaine & Moore	$6,850,000	90
10	Milbank	$6,812,000	170
11	Sullivan & Cromwell	$6,740,000	178
12	Paul Hastings	$6,715,000	170
13	Skadden, Arps, Slate, Meagher & Flom	$6,049,000	343
14	King & Spalding	$5,932,000	198
15	Weil, Gotshal & Manges	$5,371,000	173
16	Debevoise & Plimpton	$5,336,000	151
17	Cleary Gottlieb Steen & Hamilton	$5,223,000	191
18	Fried, Frank, Harris, Shriver & Jacobson	$5,184,000	109
19	Sidley Austin	$5,157,000	279
20	Ropes & Gray	$4,989,000	298

See also

• 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