Preston Gates & Ellis

Preston Gates & Ellis, LLP, also known as Preston Gates, was a law firm with offices in the United States, China, and Taiwan. Its main office was in the IDX Tower in Seattle. In 2007, the firm merged with Kirkpatrick & Lockhart Nicholson Graham to form K&L Gates.

The "Gates" in the firm's name refers to William H. Gates Sr., father of Microsoft founder Bill Gates. Gates retired from the firm in 1998.