The Collaborative International Dictionary of English v.0.48:

Somersault \Som"er*sault\, Somerset \Som"er*set\, n. [F.
   soubresaut a jump, leap, OF. soubresault, It. soprassalto an
   overleap, fr. L. supra over + saltus a leap, fr. salire to
   leap; or the French may be from Sp. sobresalto a sudden
   asault, a surprise. See Supra, and Salient.]
   A leap in which a person turns his heels over his head and
   lights upon his feet; a turning end over end. [Written also
   summersault, sommerset, summerset, etc.] "The vaulter's
   sombersalts." --Donne.
   [1913 Webster]

         Now I'll only
         Make him break his neck in doing a sommerset. --Beau. &
                                                  Fl.
   [1913 Webster]

WordNet (r) 3.0 (2006):

Somerset
    n 1: a county in southwestern England on the Bristol Channel
    2: an acrobatic feat in which the feet roll over the head
       (either forward or backward) and return [syn: somersault,
       somerset, summersault, summerset, somersaulting,
       flip]

U.S. Gazetteer Counties (2000):

Somerset -- U.S. County in Maine
   Population (2000):    50888
   Housing Units (2000): 28222
   Land area (2000):     3926.499524 sq. miles (10169.586648 sq. km)
   Water area (2000):    168.873814 sq. miles (437.381151 sq. km)
   Total area (2000):    4095.373338 sq. miles (10606.967799 sq. km)
   Located within:       Maine (ME), FIPS 23
   Location:             45.132914 N, 69.854000 W
   Headwords:
    Somerset
    Somerset, ME
    Somerset County
    Somerset County, ME


U.S. Gazetteer Counties (2000):

Somerset -- U.S. County in Maryland
   Population (2000):    24747
   Housing Units (2000): 10092
   Land area (2000):     327.214527 sq. miles (847.481698 sq. km)
   Water area (2000):    283.561889 sq. miles (734.421890 sq. km)
   Total area (2000):    610.776416 sq. miles (1581.903588 sq. km)
   Located within:       Maryland (MD), FIPS 24
   Location:             38.105729 N, 75.768781 W
   Headwords:
    Somerset
    Somerset, MD
    Somerset County
    Somerset County, MD


U.S. Gazetteer Counties (2000):

Somerset -- U.S. County in New Jersey
   Population (2000):    297490
   Housing Units (2000): 112023
   Land area (2000):     304.686641 sq. miles (789.134743 sq. km)
   Water area (2000):    0.363848 sq. miles (0.942362 sq. km)
   Total area (2000):    305.050489 sq. miles (790.077105 sq. km)
   Located within:       New Jersey (NJ), FIPS 34
   Location:             40.566953 N, 74.580607 W
   Headwords:
    Somerset
    Somerset, NJ
    Somerset County
    Somerset County, NJ


U.S. Gazetteer Counties (2000):

Somerset -- U.S. County in Pennsylvania
   Population (2000):    80023
   Housing Units (2000): 37163
   Land area (2000):     1074.658827 sq. miles (2783.353467 sq. km)
   Water area (2000):    6.510421 sq. miles (16.861912 sq. km)
   Total area (2000):    1081.169248 sq. miles (2800.215379 sq. km)
   Located within:       Pennsylvania (PA), FIPS 42
   Location:             39.997882 N, 79.029028 W
   Headwords:
    Somerset
    Somerset, PA
    Somerset County
    Somerset County, PA


U.S. Gazetteer Places (2000):

Somerset, WI -- U.S. village in Wisconsin
   Population (2000):    1556
   Housing Units (2000): 659
   Land area (2000):     1.843477 sq. miles (4.774583 sq. km)
   Water area (2000):    0.000000 sq. miles (0.000000 sq. km)
   Total area (2000):    1.843477 sq. miles (4.774583 sq. km)
   FIPS code:            74675
   Located within:       Wisconsin (WI), FIPS 55
   Location:             45.125189 N, 92.675200 W
   ZIP Codes (1990):     54025
   Note: some ZIP codes may be omitted esp. for suburbs.
   Headwords:
    Somerset, WI
    Somerset


U.S. Gazetteer Places (2000):

Somerset, NJ -- U.S. Census Designated Place in New Jersey
   Population (2000):    23040
   Housing Units (2000): 8424
   Land area (2000):     5.330031 sq. miles (13.804717 sq. km)
   Water area (2000):    0.028063 sq. miles (0.072683 sq. km)
   Total area (2000):    5.358094 sq. miles (13.877400 sq. km)
   FIPS code:            68370
   Located within:       New Jersey (NJ), FIPS 34
   Location:             40.498454 N, 74.483815 W
   ZIP Codes (1990):     08873
   Note: some ZIP codes may be omitted esp. for suburbs.
   Headwords:
    Somerset, NJ
    Somerset


U.S. Gazetteer Places (2000):

Somerset, OH -- U.S. village in Ohio
   Population (2000):    1549
   Housing Units (2000): 659
   Land area (2000):     1.166188 sq. miles (3.020414 sq. km)
   Water area (2000):    0.000000 sq. miles (0.000000 sq. km)
   Total area (2000):    1.166188 sq. miles (3.020414 sq. km)
   FIPS code:            72977
   Located within:       Ohio (OH), FIPS 39
   Location:             39.806902 N, 82.301250 W
   ZIP Codes (1990):     43783
   Note: some ZIP codes may be omitted esp. for suburbs.
   Headwords:
    Somerset, OH
    Somerset


U.S. Gazetteer Places (2000):

Somerset, PA -- U.S. borough in Pennsylvania
   Population (2000):    6762
   Housing Units (2000): 3313
   Land area (2000):     2.742058 sq. miles (7.101898 sq. km)
   Water area (2000):    0.000000 sq. miles (0.000000 sq. km)
   Total area (2000):    2.742058 sq. miles (7.101898 sq. km)
   FIPS code:            71776
   Located within:       Pennsylvania (PA), FIPS 42
   Location:             40.006920 N, 79.081297 W
   ZIP Codes (1990):     15501
   Note: some ZIP codes may be omitted esp. for suburbs.
   Headwords:
    Somerset, PA
    Somerset


U.S. Gazetteer Places (2000):

Somerset, KY -- U.S. city in Kentucky
   Population (2000):    11352
   Housing Units (2000): 5428
   Land area (2000):     11.272061 sq. miles (29.194503 sq. km)
   Water area (2000):    0.014895 sq. miles (0.038579 sq. km)
   Total area (2000):    11.286956 sq. miles (29.233082 sq. km)
   FIPS code:            71688
   Located within:       Kentucky (KY), FIPS 21
   Location:             37.082966 N, 84.609387 W
   ZIP Codes (1990):
   Note: some ZIP codes may be omitted esp. for suburbs.
   Headwords:
    Somerset, KY
    Somerset


U.S. Gazetteer Places (2000):

Somerset, MD -- U.S. town in Maryland
   Population (2000):    1124
   Housing Units (2000): 419
   Land area (2000):     0.280926 sq. miles (0.727596 sq. km)
   Water area (2000):    0.000000 sq. miles (0.000000 sq. km)
   Total area (2000):    0.280926 sq. miles (0.727596 sq. km)
   FIPS code:            73350
   Located within:       Maryland (MD), FIPS 24
   Location:             38.967110 N, 77.094824 W
   ZIP Codes (1990):
   Note: some ZIP codes may be omitted esp. for suburbs.
   Headwords:
    Somerset, MD
    Somerset


U.S. Gazetteer Places (2000):

Somerset, TX -- U.S. city in Texas
   Population (2000):    1550
   Housing Units (2000): 547
   Land area (2000):     2.003472 sq. miles (5.188968 sq. km)
   Water area (2000):    0.000000 sq. miles (0.000000 sq. km)
   Total area (2000):    2.003472 sq. miles (5.188968 sq. km)
   FIPS code:            68708
   Located within:       Texas (TX), FIPS 48
   Location:             29.226954 N, 98.657533 W
   ZIP Codes (1990):     78069
   Note: some ZIP codes may be omitted esp. for suburbs.
   Headwords:
    Somerset, TX
    Somerset


U.S. Gazetteer Places (2000):

Somerset, MA -- U.S. Census Designated Place in Massachusetts
   Population (2000):    18234
   Housing Units (2000): 7143
   Land area (2000):     8.108894 sq. miles (21.001938 sq. km)
   Water area (2000):    3.866892 sq. miles (10.015203 sq. km)
   Total area (2000):    11.975786 sq. miles (31.017141 sq. km)
   FIPS code:            62465
   Located within:       Massachusetts (MA), FIPS 25
   Location:             41.748502 N, 71.153188 W
   ZIP Codes (1990):     02725 02726
   Note: some ZIP codes may be omitted esp. for suburbs.
   Headwords:
    Somerset, MA
    Somerset