"LLM's are cash cows" as attached with the tution fee they do repose than an J.D. for an year.. Job market in U.S.A. is a reality check from many years.. International Tax student from NYU get better offers than from Harvard grad, this is true.... $ 60,000-70,000 as a fee for these law schools is $ 3-4 M in few years... and it is also a reality here in USA where people take huge loan to pay in so many years for a LLM.. except harvard, yale, stan and NYU tax grad.........