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Good question. I think you can go either way. Assuming that I was targeting all of Nebraska, not just Lincoln, I would: Create a page targeting Nebraska and create sub-pages targeting the major cities in Nebraska. For example: Personal Injury Lawyer & Attorney Nebraska Sub page: Personal Injury Lawyer & Attorney Omaha NE Sub page 2: Personal Injury Lawyer & Attorney Lincoln NE I would then link to each page with geo-specific anchor text. Once I got the main page high on the first page, I would try to rank the sub-pages for "Nebraska" as well to get an indented listing and take up more of the SERPS. Another benefit of structuring the site this way is that if you had locations in each city, it would be very good for Google Places. However, I would only follow this page/subpage strategy if I was confident in my link building strategy, i.e. that I could get enough geo-specific links for each sub-page. Otherwise, you might be walking into a Panda-type scenario where you have what Google perceives as extraneous, useless pages.

Thanks Ryan