Who or Whom? which would be correct?

[what4]

Use "the who/whom trick."

Just substitute he/him/they/them for who and whom, and that will tell you whether to use who or whom. The steps below make this look harder than it is.

Start by stripping the sentence to its essentials:

"I am visiting some residents who/whom I consider friends."

Pull out the clause: Who/m I consider friends.

Invert it to make it stand alone: I consider who/m friends.

Substitute they and them for who and whom: I consider they friends (NOOOOOO!)

I consider them friends (YESSSSS!)

Correct answer: Use whom. Restore the sentence order. You get:

"I am visiting some residents whom I consider friends."

Put back in the extra stuff from the original sentence:

"You will see me on occasion visiting some of your residents whom I consider friends."

There is only one item of grammar you need to know: The grammar inside a clause (e.g., "whom I consider friends") is independent of the rest of the sentence and acts as if it is a single, self-contained unit. "Who" and "whom" inside the clause are not changed by the rest of the sentence, only by their function inside the clause.

Thus you can have: Whoever ate my cookie left crumbs.
And: I will punish whoever ate my cookie.
...Because "whoever ate my cookie" governs its own grammar as a self-contained unit and can be the grammatical equivalent of either "he" or for "him."

My tuppence. Hope it makes some cents.