In what U.S. city is most of Better Call Saul set?

Most of Better Call Saul is set in Albuquerque, New Mexico.

The city provides the main setting for Jimmy McGill's legal career, Kim Wexler's work, Mike Ehrmantraut's operations, and the Salamanca and Fring drug businesses. Albuquerque's desert landscape, broad roads, strip malls, courthouses, and distinctive architecture become recurring visual elements throughout the series.

The setting also links Better Call Saul directly to Breaking Bad, which is likewise centered in Albuquerque. Some later scenes take place in Omaha, Nebraska, where Jimmy lives as Gene Takavic, while other flashbacks and criminal activities reach beyond New Mexico. Omaha is therefore important to the story, but it is not the show's principal setting.