Michael Best & Friedrich is a Milwaukee-based law firm. With 208 attorneys it is the 193rd largest firm in the United States according to the National Law Journal's 2011 NLJ 250 rankings of firms by size. Michael Best ranked 188th on The American Lawyer's 2011 Am Law 200 rankings of law firms based on revenue with $105,500,000 in gross revenue in 2010. Michael Best & Friedrich's practice areas include corporate and business, estate and financial planning, health care, intellectual property, labor, employment law, and employee benefits, land and resources, litigation, and taxation. Its industry base includes agriculture, e-business, government, and financial institutions. The firm has four offices in Wisconsin and one office Chicago, Illinois.