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Garrigues & Andersen, the Spanish legal arm of Andersen Legal, is the number one firm in Spain, according to a survey in Spanish business newspaper Expancion.
It has brought in the highest revenues and number of partners for the second year running.
Ranked alongside Garrigues in the top five are: Cuatrecasas, Uria & Menendez, Landwell and Ernst & Young Abogados.
Since merging with Andersen tax and legal in 1997, the firm has gone from strength to strength as the national market leader for fees and lawyers. The firm now has a team of 91 partners and 700 lawyers in Spain.
The figures are worked out on the basis of fees for the tax year 1998 to 1999 for which Garrigues announced revenues of Pta 16.3bn (£60.8m), while its closest rival Cuatrecasas declared revenues of Pta 13.1bn (£48.9m).
Garrigues tax partner Ernesto Jimenez says: "There are different firms for different clients. Any kind of large firm like Clifford Chance or Andersen Legal is the sort which small clients don't like.
"In a small business you want the same person to deal with all the time."