Top 10 Best Law Firms In America 2026

The legal profession in the United States is defined by a handful of firms that have shaped corporate law for over a century. For 2026, the definitive measure of prestige remains the Vault 100 rankings, which surveys attorneys at peer firms to determine which institutions command the most respect. Our analysis of the 2026-2027 Vault 100 data, along with financial metrics from the Am Law 100, reveals a top 10 that balances tradition with remarkable financial performance.

These are the firms that handle the largest mergers, defend the biggest corporations, and set the salary benchmarks that ripple through the entire industry. The rankings below reflect not just revenue, but the reputation these firms hold among their competitors.

How We Ranked These

This list is built primarily on the 2026-2027 Vault 100 prestige rankings, which poll thousands of attorneys across the country to rate the prestige of peer firms. We cross-referenced those results with financial data from the 2026 Am Law 100 report, including profits per equity partner and gross revenue. We also weighed recent upward or downward movement in the rankings, as shifts in position often signal strategic momentum or institutional challenges. The result is a ranking that reflects both reputation and financial reality.

The Top 10 Best Law Firms In America 2026:

1. Cravath, Swaine & Moore LLP

Cravath holds the #1 spot in the 2026-2027 Vault 100 rankings for another year, and it is not difficult to see why. The firm grew its profits per equity partner to $7.2 million in 2025, a 5.2% increase over the previous year. That financial performance, combined with its storied history, keeps Cravath at the pinnacle of the profession.

The firm's influence extends far beyond its own balance sheet. The "Cravath system" of hiring associates straight out of law school, training them internally, and compensating them on a lockstep scale has been copied by firms around the world. Its corporate, M&A, and litigation practices continue to represent many of the largest corporations in the world.

2. Wachtell, Lipton, Rosen & Katz

Wachtell achieved something no firm in the history of the Am Law 100 has ever done: it exceeded $12 million in profits per equity partner. The firm posted a 35% increase to $12.2 million in 2025, a figure that dwarfs every other firm in the country by a wide margin.

What makes this even more remarkable is the firm's size. Wachtell operates with a relatively small partnership compared to its peers, yet it consistently generates the highest profitability in the legal industry. The firm specializes in mergers and acquisitions, takeovers, and corporate governance, often advising on the most contentious and high-profile corporate battles. Legal commentator David Lat has argued that Wachtell deserves the #1 spot given its unprecedented financial performance, and the debate over whether prestige rankings should reward profitability or tradition continues to animate the profession.

3. Skadden, Arps, Slate, Meagher & Flom LLP

Skadden maintains its #3 position in the Vault 100 for 2026-2027, and its nickname tells you everything you need to know: "Wall Street's Corporate Law Firm." The firm has a dominant presence in M&A, litigation, and corporate restructuring, and it has been a fixture at the top of the Am Law 100 by gross revenue for decades.

With over 1,700 attorneys across more than 20 offices worldwide, Skadden operates on a scale that few firms can match. Its influence in corporate America is so significant that it has become the default choice for companies facing existential legal challenges. The firm's restructuring practice, in particular, has been busy in recent years as economic uncertainty has driven companies to seek protection and reorganization.

4. Latham & Watkins LLP

Latham & Watkins has been recognized as the "Most Innovative Law Firm in North America" by the Financial Times for 2025, an award that reflects its aggressive adoption of artificial intelligence and proprietary data tools. The firm has positioned itself at the center of the new AI economy, advising on technology transactions and deploying AI internally to improve efficiency.

The firm's track record speaks for itself: 24 consecutive years on the American Lawyer A-List, and more billion-dollar year-end deals than any other firm in 2024. With over 3,000 attorneys globally, Latham dominates in private equity, M&A, and technology transactions. Its scale and innovation make it a perennial favorite among both clients and laterals.

5. Sullivan & Cromwell LLP

Sullivan & Cromwell rose one position to #5 in the 2026-2027 Vault 100, a modest but meaningful gain for a firm with roots dating back to 1879. The firm is one of the most storied names in American law, and its representation of major financial institutions is unmatched.

S&C maintains a deliberately smaller partnership than its peers, cultivating an exclusive and highly selective culture. That approach has served it well: the firm's appellate and litigation practices are consistently ranked among the best in the nation, and its corporate practice remains the go-to for the world's largest banks and investment firms. The firm's reputation for discretion and rigor has made it a favorite of financial institutions navigating regulatory scrutiny.

6. Kirkland & Ellis LLP

Kirkland & Ellis fell one position to #6 in the 2026-2027 Vault 100, but it remains the largest law firm in the world by revenue, generating approximately $8 billion annually with over 3,800 lawyers. The firm's scale is unprecedented in the history of the profession.

Kirkland has been the #1 firm on the Law360 400 by headcount for over a decade, surpassing the 3,000-attorney threshold in 2023. The firm's aggressive lateral hiring and rapid expansion have made it the template for modern Big Law success. Its private equity, restructuring, and litigation practices are among the most active in the world, and its profitability per partner remains surprisingly high for a firm of its size.

7. Davis Polk & Wardwell LLP

Davis Polk maintains its #7 position in the 2026-2027 Vault 100, a steady performance for a firm that has been a pillar of the corporate bar since 1849. The firm has represented America's most prominent financial institutions for over 175 years, and its capital markets practice is among the most respected in the world.

The firm is known for its collegial culture and relatively smaller size compared to other top-tier firms. That allows for closer partner attention on matters, a quality that clients in complex regulatory and transactional work value highly. Davis Polk's banking regulation practice has been particularly active as financial institutions navigate an increasingly complex regulatory environment.

8. Gibson, Dunn & Crutcher LLP

Gibson Dunn made the largest upward move among the top 10, rising three positions to #8 in the 2026-2027 Vault 100. The firm is legendary for its litigation practice, which is consistently ranked among the best in the country for trials, appeals, and investigations.

The firm represents many of America's largest companies in high-stakes commercial disputes and government investigations. Its appellate practice has argued numerous cases before the U.S. Supreme Court, and its lawyers are frequently recruited for top government positions. The upward movement in the Vault rankings reflects the firm's growing reputation among peers, particularly as its litigation wins continue to accumulate.

9. Milbank LLP

Milbank holds its position at #9 in the 2026-2027 Vault 100, a significant achievement for a firm often considered more boutique than its megafirm peers. The firm is particularly renowned for its finance practice, including leveraged finance, project finance, and restructuring work.

Milbank operates with a relatively small partnership but maintains exceptionally high profitability, competing effectively with much larger firms. Its global reach includes major offices in New York, London, and Asia, and the firm has carved out a niche in cross-border finance transactions. For associates seeking hands-on experience and a less bureaucratic environment, Milbank remains a top destination.

10. Simpson Thacher & Bartlett LLP

Simpson Thacher completes the top 10 in the 2026-2027 Vault 100, maintaining its position from the previous year. The firm is one of the most prestigious names in corporate law, with a particularly dominant private equity practice representing many of the world's largest buyout funds.

Founded in 1884, Simpson Thacher has a long history of representing major corporations and financial institutions. The firm's "one-firm" culture and commitment to training have made it a top destination for law school graduates seeking elite corporate practice. Its private equity practice remains the gold standard, and the firm continues to advise on some of the largest leveraged buyouts in history.