The Big Six accountancy firms are beginning to actively recruit young graduate lawyers in anticipation of a regulation change that will allow multi-disciplinary partnerships.
Trainee Solicitors Group education officer Nikki Pope said there was no statistical information yet available, but strong anecdotal evidence suggested some of the brightest students were being lured to accountancy firms.
"In the short term they've got the advantage of someone who knows the market, but in the long term who knows?" said Pope.
The trend is being welcomed by the TSG which, along with the Law Society, is actively encouraging the estimated 2,500 graduates who annually fail to get a training contract to consider employment options outside the profession.
A conference at the College of Law in York on 22 February will not only advise graduates on how best to obtain a training contract, but also encourage them to look for other work.
Pope said that from a purely educational point of view, legal studies were very beneficial and could easily be adapted to other jobs.
Research produced by CSO Publications last year showed law students had gone into work ranging from a bridal registry consultant through to a grill chef and a police officer.