New York was also home to 98 of the top 100 firms in profits per partner.

Profits per partner remained at more than $1 million, fourth on the list.

The profits averaged out at a quarter of a million pounds per partner.

Average cash earnings per partner were $565,000, up 9.7 percent from $515,000 the year before.

Most top firms allot about 1,000 square feet per partner.

And profits per partner declined for the second year in a row, falling 6 percent to $400,000.

Average profits per partner fell by 34 percent to $370,000.

The firm ranked fifth on the list of profits per partner, at almost $1.2 million.

Its profits per partner soared 69 percent, to $1.6 million.

Profit per partner does not show how much the partners took home.