The Restatements of Law are authoritative statements of law written by the American Law Institute (ALI), a highly regarded organization comprised of noted professors, judges and lawyers. The Restatements are an attempt to organize and "codify" the common law of the U.S.

Areas of law covered by Restatements include Agency, Conflicts of Laws, Contracts, Foreign Relations, Judgments, Law Governing Lawyers, Property; Restitution, Security, Torts, Trusts, Unfair Competition.

The Restatements are divided into chapters and further divided into numbered sections that usually follow this structure:

• Statement of the "black letter law"
• Comments
• Illustrations
• Reporter's Notes

The Restatements are available in a number of locations including:

• Research Databases