Profile: Michael Best & Friedrich is a Milwaukee-based law firm. With 209 attorneys it is the 197th largest firm in the United States according to the National Law Journal's 2009 NLJ 250 rankings of firms by size. Michael Best ranked 182nd on The American Lawyer's 2009 Am Law 200 rankings of law firms based on revenue with $119,500,000 in gross revenue in 2008. 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 multiple offices in the United States, primarily in the Midwest, including Chicago, Madison, Wisconsin and Waukesha, Wisconsin.