The Offices of Saul Goodman & Associates was where Saul Goodman, Attorney at Law, conducted most of his business. It is located in a strip mall in Albuquerque, New Mexico. On the outside there is a large sign with his slogan “Better Call Saul!” and an inflatable Statue of Liberty on the strip-mall’s roof.
On the inside is a waiting room, with Saul’s secretary Francesca Liddy and later a large security guard named Huell Babineaux. Apparently he works with no other lawyers. Saul’s strip-mall office contains many gaudy assurances of his law practice: his diploma from the University of American Samoa, an actual Scale of Justice on his desk, wallpaper of the U.S. Constitution, and white, plastic Ionian columns resembling those found on government buildings.
After being threatened by Mike Ehrmantraut regarding the whereabouts of Jesse Pinkman, Saul became increasingly paranoid about his safety. He hired Huell as a security guard/bodyguard and tore through his office searching for listening devices. For a time he chose to use payphones outside of his office in case his phones were tapped.
As shown in El Camino, after Saul Goodman left Albuquerque, his office was turned into a restaurant called “Duke City Sports Bar” (the real-life business which currently occupies the location) in the 6 months between “Granite State” and “Felina”.