M. D. Allen	Fitchburg, MA	1867	wooden toys and toy parts
Althof, Bergman & Co.	New York, NY	1867	jobbers, tin and mechanical toys
American Doll & Toy Co.	New York, NY	1892 -?	dolls
American Instructive Toy Manufactory	Hartford, CT	1867-1870's	games, puzzles. (Also known as Goodhue, Douglas & Co.)
American Tool Co.	New York, NY	1881 -1890's	tools, tool chests
American Toy Co.	Newark, NJ	1890's	toys
American Toy Co.	New York, NY	18681872	A temporary selling organization of George W. Brown & Co. and J. & E. Stevens & Co., providing iron and tin toys
American Toy Watch Co.	Providence, RI	1860's	toy watches
Ames Manufacturing Co.	Chicopee, MA	1867	skates, war toys
Thomas S. Anners	Philadelphia, PA	1822 -1829	bone alphabet blocks, leather dolls with composition heads
Arnold Print Works	North Adams, MA	1876 - c.1900	rag dolls printed cloth for stuffing toy animals
Art Fabric Mills	New Haven, CT	1890's	Printed cloth for stuffing dolls and ten pins
Arzt & Sons	New York, NY	1881	toys
Askam & Son	Philadelphia, PA	1860's	hobby horses, propellers, etc
Atlas Gun Co.	Ilion, NY	1890's	air rifles. (Bought out by Daisy Manufacturing Co. in 1905.)
Automatic Toy Works	New York, NY	1870's-1880's	mechanical windup toys. (Bought by Ives of Bridgeport)
Bacon & Priestly	Grand Rapids, MI	1883	sleds
Charles Bailey (1)	Manchester, MA	1858	puzzles and games
Charles Bailey (2)	Middletown, CT	late 1880's	metal mechanical toys and novelties
Baker & Wilson	Templeton, MA	1868-1880's	toy carriages, wagons
E. Ballard	Clinton, MA	1840-1890's	toys, dolls, sleds, wagons
Barker, Jones & Fargo	Sandisfield, MA	1868	toy carts, sleds, hoops
Barnes & Co.	Covington, KY	c.1879	velocipedes
Barney & Berry	Springfield, MA	c.1862	roller and ice skates
S.O. Barnum & Son	Toledo, OH	1845	(after 1885 Toledo Metal Wheel Co.)	toys, vehicles, also retail shop
G. Barren	Backfield, Maine	1883	sleds, wagons
Wm. E Barton	Chatham, CT	1865	bell toys
Baseball Emporium & Mfg. Co.	New York, NY	1867	bats, croquet, parlor croquet
Eugene Beggs	Paterson, NJ	1870's	steam engines, trains
C.W. Beiser	New York, NY	1890's	toy soldiers
G. P. Benjamin	New York, NY	c.1890	toys
Bethel Toy Mfg. Co.	Bethel, VT	c.1883	toys
Bevin Bros.	East Hampton, CT	1836	bells, bell toys
L. Bieber & Son	New York, NY	c.1890	toys
E.W. Billings	Providence, RI	1865-1870's	wooden and mechanical toys
Bissell Mfg. Co.	Grand Rapids, MI	1890's	toy carpet sweepers
L.S. Bixler	Freemansburg, PA	1878-	iron toys and novelties, banks. (Bixler was plant superintendent at Shimer, Kenton, Hubley.)
W.M. Blake	Westboro, MA	c.1883	sleds
R. Bliss & Co.	Providence, RI	1845	blocks, tool chests, later lithographed wooden toys, doll houses, etc
Bliss, Wilson & Co.	Louisville, KY	1890's	toys
Joseph Boller	New York, NY	1875 -1890's	toys
G.S. Bend	Charlestown, NH	c.1883	toys
Booth & Rockwell	Monroeton, PA	1890	bats, tops, Indian clubs, come-back balls
I.P. & S.M. Botsford	Meriden, CT	1860's	toys
Henry Bowen	Boston, MA	c.1849	baby jumpers
S. & F. Boylston	New York, N. Y. and Rowayton, CT	1867c.1890	hobby horses, sleds
M.L. Bradford	Manchester, NH	1865	skates
Milton Bradley Co.	Springfield, MA	1860 -	games, trains, paints, crayons, guns, optical toys, puzzles, etc. etc
C.F. Braitling	Bridgeport, CT	1869 -	doll accessories, dolls. (later Frederick K. Braitling Co.)
Benjamin Brandenstein	New York, NY	1867	dolls
F.A. Brigham	Westboro, MA	1883	sleighs
C.H. Brower	New York, NY	1875	toys
George W. Brown & Co.	Forestville & Bristol, CT	1857 - 1880's	tin toys, windup toys. (See also American Toy Co.)
Thomas Brown	New York, NY	1867 -1870's	hobby horses, carriages
W.F. Brown	Westboro, MA	1880's	sleighs
Brown & Eggleston	New York, NY	1856	hobby horses, propellers, carriages
Brown, Taggard & Chase	Boston, MA	1850's	paper dolls, games
Buckman Mfg. Co.	New York, NY	1869 -	toy guns, steam engines and toys
Buffalo Toy Works	Buffalo, NY	1880 -1890's	iron and steel toys
J.N. Bunnell	Farmington, CT	1868	tin toys
Nathan Burpee	Sterling, MA	1856	wagons, carts
Bush & Spencer	Springfield, MA	1865	toy drums
E.W. Bushnell	Philadelphia, PA	1847 -1857	hobby horses, velocipedes, wheelbarrows, etc. (After 1857, Bushnell & Tull)
Otis P. Butler	Rindge, NH	1868	wooden toys
Carlisle & Finch	Cincinnatti, OH	1896 -	trains, electrical trains
Carrom Industries	Ludington, MI	1882 -	wooden games, toys
N.D. Cass	Athol, MA	c.1894 -	toy trunks, furniture, pianos, etc
J. Charlton	New York, NY	1881	toys
Chase Stockinet Doll Co.	Pawtucket, RI	1890 -	dolls
R. E. & A. P. Chase	Burlington, VT	1865 -1880's	toys
A. Christian	New York, NY	1856 - 1880's	hobby horses, propellers, velocipedes, carriages, sleds, etc. (Sometimes Christian & Son; from 1868 Christian & Dare; from c.1880 Hoffmere, Kelsey Cornwell.)
Chromatic Printing Co.	Philadelphia, PA	c.1870	paper dolls
Austin & Smith Clark	New York, NY	1860's	paper dolls
Simeon Clark	Amherst, MA	1850's	wagons, sleds, carriages
R.J. Clay	New York, NY	1868-1880's	blocks, mechanical windup toys, watches. (Toy inventor and founder of the Automatic Toy Works)
Clayton Bros.	Bristol, CT	1880's	skates
Clinton Croquet Co.	Clinton, Maine	1880's	croquet sets, sleds
Coe & Sniffen	Stratford, CT	c.1859 -1870's	skates
F. Coghill	New York, NY	1890's	toys
Colby Brothers	Waterbury, VT	c.1857 -1870's	willow ware, velocipedes, sleds, carriage,
B.F. Colby	Lowell, MA	1880's	croquet sets
William Cole & Co.	Worthington, MA	1868 -1880's	sleds. (After 1883 Cole & Hayden.)
Cole & Ballard	Newark, NJ	1870's	carriages and sleds
Coleman & Co.	New York, NY	1890's	toys
J.C. Collin	Syracuse, NY	1890's	toys
G.T. Comins	Boston, MA and New York, NY	1870's	doll cradles
S.M. Comstock & Co.	Centerbrook, CT	1850's	ivory fabricator, doll brushes and combs
J.A. Conover & Son	New York, NY	1860's -1870's	hobby horses, velocipedes
Converse, Morton	Winchendon, MA	1878 -	rocking horses, drums, blocks, wooden and metal toys, etc. etc. (From 1878-1883 known as Mason & Converse.)
R.B. Cooley	New York, NY	1880's -1890's	toys
E.L. Cortell	Hingham Centre, MA	1870's	wooden toys
Cox & Stephens	New York, NY	1880's	toys
Asa Crandall	Covington, PA	1820's -1849	wooden toys. (Father of Charles M. Crandall)
Benjamin Potter Crandall	Westerly, RI, and New York, NY	1840 - c.1870	velocipedes carriages, rocking horses, etc. (Father of B. P. Crandall, Jr., Jesse A. Crandall, Charles T. Crandall, and Wm. Edwin Crandall.)
Benjamin Potter Crandall, Jr.	New York, NY	1840's -1850's	associated with father and brothers in making toys listed under father's name.)
Charles M. Crandall	Covington and Montrose, PA and Waverly, NY	1849	games, puzzles, croquet, blocks, etc.  (Son of Asa, father of Fred W. Crandall)
Charles T. Crandall	New York, NY	1840's -1880's	carriages, hobby horses, blocks, other wooden toys. (Son of Benjamin P. Crandall, brother of Wm. Edwin and Jesse A. Crandall, associated for many years with Wm. Edwin in Crandall & Co.)
Charles T. Crandall, Jr.	New York,. NY	1880's	same products as above. (Associated with father for short period in Crandall & Co.)
Crandall	Elkland PA	1880's -	wooden toys and furniture. (Associated with father, Charles M., in Montrose, then in business for himself in Elkland)
Jesse A. Crandall	New York and Brooklyn, NY	1840s -	hobby horses, velocipedes, games, toys, etc. (Associated with father and brothers in New York in early years; after Civil War in business for himself in Brooklyn, although collaborating with brothers in Crandall & Co.)
Nathan T. Crandall	New York, NY		(Little known of this Crandall, although listed in business directories at same address as B. P. Crandall in 1840.)
Wm. Edwin Crandall	New York, NY	1840's - 1890's	carriages, velocipedes, hobby horses, etc. (Son of Benjamin P. Crandall, brother of Charles T., Jesse A. and B. P. Jr.; long associated with brother Charles T. in Crandall & Co.) eventually running it alone.)
Crandall & Co.	New York, NY	1840's -1890's	carriages, velocipedes, hobby horses, blocks, etc. (For many years the name used by Wm. Edwin and Charles T. Crandall; also had retail shop.)
Crib & Toy Co.	Leominster, MA	1880's	wooden toys
I.F. Crocker	Valley Falls, RI	c.1867	tin toy furniture
Crosby, Nichols & Co.	Boston, MA	c.1854	paper dolls, toy books
Crown Roller Skate Co.	Chicago, Illinois	1883	skates
Peter Currier	Philadelphia, PA	c.1893	toy whips and balloons
Loring, S. Cushing	Higham, MA	1860	doll furniture. (Member of Tower Toy Guild, Tower Toy Co.)
S.G. Cushing	Fitchburg, MA	1875	organ and piano works, wooden toys and parts
Daisy Manufacturing Co.	Rogers, AR (formerly Plymouth, MI)	1888	air rifles, toy guns, etc
G.F. Daniels	New York, NY	1870's	doll shoes
C. W. F. Dare	New York, NY	1867 - 1890's	carriages, hobby horses, etc. (Also agents, jobbers; associated for a time with A. Christian.)
F.E. Darrow	Bristol, CT	c.1866 - 1880	clocks, toys, rawhide dolls and doll heads. (Also Darrow Mfg. Co., Darrow & Peck.)
F.A. Davis	Sidney, Maine	1880's	sleds
Gilbert Deblois	Boston, MA	1769 - 1770's	violins, flutes, drums, battledores and shuttlecocks
Dickinson & Thayer	Hadley, MA	1849 - c.1870	carriages, wagons
B.G. Dikinson	Granville, MA	1860's	drums. (Also Dikenson)
Dodge & Myer	Newark, NJ	1870's	steam toys
Dotter Doll Co.	Brooklyn, NY	1880's	dolls. (Later Bawo & Dotter.)
W.A. Dunn	Fitchburg, MA	1874 - c.1890	toys, games, picture frames. (Also retailer.)
J.A. Dubuar Mfg. Co.	Northville, MI	1890's	air rifles.(Bought by Daisy in 1903.)
E. Durlach	Brooklyn, NY	c.1875 - 1895	wood toys, doll houses, toy stores
S.C. Dyke	South Akron, OH	c. 1884	clay marbles
Eagle Mfg. Co.	Grand Rapids, MI	1880's	sleds
Eagle Augur & Skate Co.	Wallingford, CT	c.1870	skates
East Hampton Bell Co.	East Hampton, CT	1837	bells. (This firm may never have made bell toys, but its successor, Gong Bell Mfg. Co., founded in 1866, made thousands.)
Edenborn, Benjamin	Philadelphia, PA	c.1857	children's coaches, carriages
Edison Phonograph Toy Mfg. Co.	New York, NY	1890	talking dolls
Elder & Brown	New York, NY	c.1867 - 1870's	hobby horses, baby tenders, carriages, wagons
Charles J. Elliot	Granby, MA	1850's	carriages, wagons
See Ellis, Britton & Eaton, Vermont Novelty Works)
Ellis, Britton & Eaton	Springfield, VT	1865 - 1890's	carriages, hoops, wooden toys, wooden dolls. (Better known as Vermont Novelty Works.)
The Embossing Company	Albany, NY	1870	blocks, dominoes, wooden toys. (Also agent for British toy makers. Taken over by the Halsam Company, 1957.)
Estes, E. B.	New York, NY, with plants in several eastern states	1847	wooden toys, novelties, parts
C. Euler	Louisville, KY	c. 1865	toys, candy
Eureka Mfg. Co.	Boston, MA	1870's	air pistols
Ewing & Quinn	New York, NY	c. 1865 - 1880's	doll trunks
C. Fairbanks	Westboro, MA	1883	sleighs
Fairweather, Tillie	Hartford, CT	1890's	doll dresses
James Fallows & Sons	Philadelphia, PA	c.1890 - 1895	tin toys, mechanical toys and novelties
S.S Farrar	South Royalston, MA	c.1865	sleds, hoops, wheelbarrows
A. Featherstone	Chicago, IL	1890's	toys
C.A. Fenner	Groton, CT	1880's	toy furniture, cradles
F.C. Ferrin	Providence, RI	1880's	wooden toys. (Also retailer.)
C.H. Fessenden	Waverly, NY	c.1882	wooden toys. (Later joined Waverly Toy Works.)
Feast & Rice	New York, NY	c. 1875	toys
George Fisher	New York, NY	c. 1865 - 1870	hobby horses, carriages
Flagg & Briggs	Pawtucket, RI	1863	toy watches
Wolf Fletcher	Covington, KY	1875 - 1894	dolls, stuffed animals, baseballs. (After 1878 Fletcher & Goldsmith; 1894 ;sporting goods only.)
Fletcher & Webster	Nashua, NH	1865 - 1880's	tin and wood toys. (After 1883, J. M. Fletcher.)
C.A. & W.A. Foster	Fitchburg. MA	c.1875	machinists, toys
Robert Foulds	New York, NY	c. 1845 -1890's	toys, paper caps, pistols. (Also importer and retailer.)
G.W. Fraley & Co.	Philadelphia, PA	c.1875	velocipedes
E.B. Frances	Windsor, CT	c.1883	toys
Francis, Field & Francis	Philadelphia, PA	1847 -1850's	tin toys. (Also known as Philadelphia Tin Toy Mfg. Co.)
Fuller & Davis	Worthington, MA	c,1856	wagons, carriages
Garton Toy Co.	Sheboygan, WI	1878	wagons, sleds, wheel toys. (Known early as Garton & Logan, Garton & Griffith; first toy catalog under name of Garton Toy Co. issued in 1887.)
Gibbs Manufacturing Co.	Canton, OH	1890's	pull and push toys, tops, etc
Mrs. J. Gibson	Boston, MA	1856 - 1860's	dolls
B. F. Gilmore	Providence, RI	c.1867	toy carriages, luggage
Glascock Bros.	Muncie, IN	1890	baby jumpers, toy washing machines
Goldsmith, Philip (See Fletcher, Wolf)	.	.
Gong Bell Mfg. Co.	East Hampton, CT	1866	bell toys
Goodhue, Douglas & Co., (See American Instructive Toy Co.)	.
W. C. Goodwin	New Haven, CT	1868 - 1880's	Inventor and manufacturer of automaton toys; hobby horses
F & N Gouger (or Gorger)	Lincoln, RI	1890's	Manufacturers of cigars and also toys
Gormully & Jeffery	Chicago, IL	1880's - 1890's	bicycles
Jacob Gotz (or Goetz)	Brooklyn, NY	1867 - 1890's	toys. (1883 Gotz's Sons, 1894 J. Gotz's Sons.)
L.W. Gould	Pelham, MA	1880's	toys
G.S. Greenwood	Gardner, MA	1830 - 1890's	wooden toys, carriages, toy parts. (Later Greenwood & Wright.)
Greiner, Ludwig (sometimes Lewis)	Philadelphia, PA	c.1848 - 1870's	toys, dolls, doll heads. (Late 1860's also Edward Greiner.)
Fred Hagen	New York, NY	c. 1869-1890's	toys
Hahne & Block	Newark, NJ	c.1857	toys
P. Hahlweg	New York, NY	c.1883	toys
Halley Mfg. Co.	Salisbury, CT	c.1870	pocket knives
G. Halstead	New York, N. Y.	1850's	baby jumpers
Wm. Hammond	Philadelphia, PA	1850's	toys, carriages, coaches
Henry C. Hart Mfg. Co.	Detroit, MI	1880's - 1890's	toy banks
Harrison Harwood	Natick, MA	c.1855 - 1870's	baseballs
Wm. A. Harwood	Syracuse, NY	1870's - 1880's	sleds, wagons
Robert Hattersley	Albany, NY	1849 - 1850's	toys
James H. Hawes Mfg. Co.	Towanda, PA	1840's	ivory and wooden toys. (1840's in New York; 1850's Newark; 1860's on in Pennsylvania.)
Hawk Bros.	Laana, PA	1869	wooden toys
G.H. Hawkins	New York, NY	c.1868	mechanical toys, doll heads
Wm. Hawkins	Birmingham, CT	1860's-1870's	skates
Hayden & Chester	Providence, RI	c.1893	toys
Chandler Hayward (See Chandler Heywood)
Wm. Heckel	New York, NY	1881-1890's	toys
M. Hellman	New York, NY	1881 - 1890's	toys
Adam Helmstaeder	Newark, NJ	18661890's	wood turner, handles and parts, fancy wooden toys
Luther Hemenway	Marlborough, NH	c. 1852 - 1880's	wooden toys, boxes
E. Henderson & Co.	New Hartford, CT	1849 - 1850's	wagons, sleds, rocking horses
Caleb Hersey	South Hingham, MA	c.1855 - 1860's	wooden toys
E.L. Hersey	South Hingham, MA	1850's	wooden toys
Joseph H. Hersey	South Hingham, MA	1840's - 1860's	wooden toys
Joseph H. Hersey, Jr.	South Gingham, MA	1850's - 1860's	wooden toys
Samuel Hersey	South Hingham, MA	c.1855 - 1880's	wooden toys
Reuben Hersey	South Hingham, MA	1870	wooden toys. (All the abovenamed Herseys were at one time or another members of the Tower Toy Guild or Tower Toy Co. In the late 1860's Caleb and Samuel Hersey also ran a retail toy store.)
Chandler Heywood	South Amherst, MA	1849 - 1850's	wagons
Heywood Bros.	Gardner, MA	1826 - 1890's	carriages, toy furniture
D. Higham & Sons	Philadelphia, PA	1880's	wagons
N.N. Hill Brass Co.	East Hampton, CT	c.1889	bell toys
S.L. Hill	New York, NY	c.1858 - 1860's	blocks, boxes
P. Hillenbrand	Brooklyn, NY	c. 1867 - 1888's	toys
G. Hodgetts	Brooklyn, NY	c.1882	toys
J.S. Hoffa & Dushere	Sullivan County, PA	1880's	wooden toys, baseball bats. (Later Kennings Bros.)
Hoffman-Knickerbocker Co.	Albany, NY	c.1850	wood blocks, alphabet and lithographed
Hoffmere, Kelsey & Cornwell	New York, NY	1880's	propellers, wheelbarrows, etc. (Successors to A. Christian.)
F. Hellenberg & Co.	S. Philadelphia, PA	1880's	wagons, wheelbarrows, wheeled platform horses
G.M. Holtz	New York, NY	c.1867	toys
Home Music Co.	Providence, RI	c.1885	mechanical and musical toys
E.L. Horsman	New York	1864	baseballs, croquet, archery, tennis rackets, dolls, rag dolls. (Also importer and jobber.)
Houghton & Edson	Hudson, MA	c.1868	blocks, toy safes, wooden toys
J.G. Hooey	Boston, MA	c.1849	fireworks
Wm. L. Hubbell	New York, NY	c.1882	toys
Hubley Manufacturing Co.	Lancaster, PA	1894 -	iron toys, guns
Hull & Stafford	Clinton, CT	1866 - 1880's	tin toys. (Originally Hull & Wright.)
A.B. Hunn	New Britain, CT	c.1883	toys
Hurley & Simond	Haverhill, MA	c.1882	toys
H.G. Hussey	New York, NY	1880's	toys
Hyatt & Co.	Newark, NJ	c.1865 - 1880's	celluloid dolls, heads, and bodies, some with real hair wigs, some with movable joints
Ideal Manufacturing Co.	Detroit, MI	1890's	iron toys, trains
O.F. Ingalls	Melrose, MA	c.1883	toys
E.R. Ives & Co.	Plymouth, CT and Bridgeport, CT	1866 -	mechanical windup toys, automatic toys, trains, iron toys, etc. (In Plymouth until about 1870; Ives, Blakeslee & Co. until 1890; at one period, Ives, Blakeslee & Williams.)
W. &S.B. Ives	Salem, MA	1840's - 1860's	games and toy books
Joseph Jacob	South Hingham, MA	1840	toy tools. (Member of Tower Toy Guild.)
Jacobs & Pettibone	Cincinnati, OH	1870's	toys
Deming Jarves	Cape Cod, MA	c.1800	doll dishes of Sandwich glass
J.M. Jay	New York, NY	c.1880	toys
Mrs. R.E. Jenkins	Bordentown, NJ	c.1875	doll shoes
C.N. Johnson	Templeton, MA	1868 - 1880's	carriages, carts, sleds, blocks, toy money boxes
Johnston & Co.	New York, NY	1880's-1890's	toys, doll carriages; also agents for Marqua hobby horses, etc. and Dare's TallyHo
Ralph T. Jones	South Hingham, MA and Norwell, MA	c.1878	wood toys, doll furniture. (Probably a member of the Tower Toy Guild in his early years.)
Jones & Bixler	Freemansburg, PA	c.1899	iron toys. (See also Bixler, Shimer.)
Henry Joslyn	New York, NY	1860's	toys
Wm. J. Judd	New York, NY	1880 - 1890	wooden toys, manufacturers' agent
F. Kaldenberg & Co.	New York, NY	1890's	rubber toys
P.J. Keary & Co.	New York, NY	1880's-1890's	toys
Edward Kelsey	Centerbrook, CT	1860's	dominoes, ivory novelties and doll accessories
Kenton Hardware Co.	Kenton, OH	c.1880	iron toys, toy banks
Kimmel & Forster	New York, NY	1860's	paper dolls
Bradford Kingman	Boston, MA	1850's	toys, sleds, wagons. (After 1855, Snow & Kingman, making doll furniture, wooden and willow toys.)
Kingsbury Manufacturing Co.	Keene, NH	1894	iron toys, banks, windup toys. (See Wilkins Toy Works.)
Kip Manufacturing Co.	New York, NY	c.1875	hobby horses
Kipp Bros.	Louisville, KY	1890's	toys
Kirby & Fountain	Middletown, CT	1880's-1890's	toy trunks and valises, bell toys
Kirchof Patent Co.	Newark, NJ	1865	return balls, pistols
Klingman, Sturdevan & Larrabee	Binghamton, NY	c.1888	sleds, carriages
Knapp Electric Co.	New York, NY	1890's	electric toys, trains
D.T. Knight	Clinton, CT	c.1855	tin toys
Knost Bros.	Cincinnati, OH	c.1870	celluloid toys. (After 1895, Licht & Wankelman.)
Ehl Kurtz	New York, NY	c.1850	baby jumpers
Jacob Lacmann	Philadelphia, PA	c.1863-1870's	doll bodies and shoes, dolls. (Sometimes Lacmann & Sons.)
G.H. Lancaster	Philadelphia, PA	1890's	toy whips
William Chauncey Langdon	New Orleans, LA	c.1846	games
Henry C. Lauterbach	Boston, MA	c.1875;	tin toys; Manufacturing also importer and retailer
George H. Lawrence	Greenfield, MA	c.1860 -	wooden toys
H. Lawrence	Brooklyn, NY	c.1882	drums, banjos, toys
B.F. Lee	Akron, OH	1851	rubber dolls, doll heads
Lerch & Klagg	Philadelphia, PA	c1867	doll heads
Lesser & Co.	New York, NY	1880's	toys
Licht & Wankelman	Cincinnati, OH (See Knost Bros.)	.
Daniel Litchfield	South Hingham, MA	c.1860 - 1880	doll furniture, doll clocks. [Sometime member of Tower Toy Guild.)
Lloyd Mfg. Co.	Minneapolis, MN	1890's	gocarts, doll carts, wagons, etc
F & R Lockwood	New York, NY	1820's	games, puzzles, cards, books; manufacturer and retailer
Lockwood Mfg. Co.	South Norwalk, CT	1880's	iron toys
L.M. Lower	Newark, NJ	1890's	toys
William Long	Philadelphia, PA	c.1785	rocking horses
Lovell Arms Co.	Boston, MA	c.1872-1890's	skates, bicycles
Ludlow Toy Mfg. Co.	Ludlow, VT	c.1872-1890	doll carriages, wagons, etc
Lyman & Curtiss	New York, NY	1880's	toys
W. Lynch & Son	Providence, RI	c.1865	doll furniture, sleds
Joseph Lyon & Co.	New York, NY	c.1862	mechanical dolls
McKee & Harrington	Hackensack, NJ	c.1885	toys
McLoughlin Bros.	New York, NY	1855-	(commonly accepted founding date of 1828 is probably that of a company this firm absorbed); paper dolls, games, blocks, books
L.H. Mace	New York, NY	c.1869-	toys, possibly retailers also
J. Maginnis	Cincinnati, OH	c.1853; toys
Jacob Maidhouse	New Haven, CT	c.1865	toys
C.B. Manchester	Pawtucket, RI	1867	tin toys, furniture, banks
Manhattan Doll Co.	New York, NY	1890	dolls
Markham Manufacturing Co.	Plymouth, MI	1884	air rifles. (Taken over by Daisy in 1913.)
H. Marks	New York, NY	c.1881	toys
W.A. Marqua	Cincinnati, OH	1861	hobby horses, sleds, doll carriages, propellers. (After 1878, Bentley & Marqua; later Marqua & Skinner.)
D.K. Marshall	Leominster, MA	c.1883	toys
C. Martin	New York, NY	c.1875	toys, doll furniture
F.D. Martin	Springfield, VT	c.1880	toys; participated in development of Mason & Taylor dolls
Martin & Rippel	New York, NY	c.1880	toys, dolls. (After 1883, Wiegand, Martin & Rippel.)
Mason Manufacturing Co.	Gardner, MA	c.1895	wooden toys, doll furniture. (After 1903 in Paris, Maine.)
Mason & Converse (See Converse.)
Mason & Taylor	Springfield, VT	c.1879	wooden dolls
O. Maurer	New York, NY	c.1881	toys
A.F. Mead	New York, NY	1880's	toys
A. Mecky	Philadelphia, PA	1883	propellers, tricycles, bicycles
A. Meinecke & Co.	Milwaukee, WI	1853	willow ware, doll carriages, hobby horses, toy furniture, etc
A. Meisel	New York, NY	c. 1881	toys
Meisel, Lamps & Co. (See Pia.)
C. Meissner	New York, NY	c. 1880	toys
Mercer & Monod	New York, N.Y,	c. 1869	bicycles
Merriam Mfg. Co.	Durham, CT	c. 1856 - 1880	tin toys
Metzler & Cowperthwaite	New York, NY	c. 1867	hobby horses
S.T. Meyer & Son	New York, NY	1890	toys
M.B. Mishler	Ravenna, OH	1890	marbles
M. Miller	New York, NY	c. 1893	toys
H.P. Millett	Paris, ME	1890's	sleds, doll carriages
R.L. Mitchell	Skowhegan, ME	1880	sleds
Monarch Bicycles	New York, NY, Chicago, IL, & San Francisco, CA	1895 -	bicycles
Monroeton Mfg. Co.	Monroeton, PA	c. 1888	wooden toys and toy parts
Moore Mfg. Co.	Kensington, CT	1870	wooden toys, toy garden tools
Robert Morris	Albany, NY	c. 1867	toys
J.L. Moulton	Lowell, MA	1880	croquet
Mueller & Sinsheimer	New York, NY	c. 1875	toys; possibly retailer also
J.E. Muhling	New York, NY	c. 1883	toys
Murdock & Co.	Winchendon, MA	c. 1878	wooden toys
National Doll & Novelty Co.	New York, NY	c.1883	toys, dolls. (Same as Martin & Rippel.)
National Toy Co.	New York, NY	c. 1875	toys
Navarre Glass Marble Co.	Navarre, OH	c. 1895	marbles
F. Navatier	Newark, NJ	c. 1857	toys
F. Neustatter	New York, NY	c. 1867-1890	toys
New Brunswick Rubber Co.	New York, N.Y,	c.1853	India rubber toys
New England Toy Co.	Providence, RI	c. 1868	tin toy furniture, toy watches and clocks, money banks
New York Rubber Co.	New York, NY	1890's	rubber dolls and toys
Newark India Rubber Mfg. Co.	Newark, NJ	c. 1849	India rubber toys and balls; after 1853, rubber dolls
Robert Nickle	Rochester, NY	c. 1875	magic apparatus, toys
Noble & Cooley	Granville, MA	c. 1854	drums and toys
Northford Mfg. Co.	Northford, CT	1856	tin toys
Novelty Manufacturing Co.	Chicago, IL	1870	carriages, carts, hobby horses, sleds, wagons, etc. (Also known as Steam Works of Chicago)
S.L. Noyes	Ashburnham, MA	1867 -  c. 1890	toy furniture, wheelbarrows
Noyes, Snow & Co.	Boston, MA	1870	games and toys. (Successors to West & Lee Game Co.)
F.M. Oppenheim	New York, NY	c. 1890	toys
Overman Wheel Co.	Chicopee Falls, MA	1890	safety bicycles
Paris Manufacturing Co.	Paris, ME	1861 -	sleds, wagons, wheelbarrows, skis, furniture, etc
Parker Brothers, Inc.	Salem, MA	1883 -	board and card games, Ping Pong, jigsaw puzzles, etc
R. Parry	Wilmington, DE	c. 1867	tin toys
Horace Partridge	Providence, RI	c. 1865	fireworks ,toy flags, toy books, china toys
Horace Partridge & Co.	Chicago, IL	1890	toys
Samuel Patterson	Newark, NJ	1870	marble games
F. Paturel	New York, NY	c. 1883 to 1890	toy balloons
Peabody & Whitney	Boston, MA	c. 1878	wheel toys, rocking horses. Also jobbers and retailers. (Successors to Bridgman & Peabody.)
Don Evaristo Peck	Burlington, CT	1856 - 1860	sleds, wagons, mechanical toys
Peck & Baker	Springfield, MA	c. 1872	toy gigs, etc
F.P. Peck	Buffalo, NY	c. 1866	carriages, toys
William F. Pettit	Newark, NJ	c. 1857	toys
Philadelphia Tin Toy Manufactory	Philadelphia, PA	.	(See Francis, Field & Francis.)
John Phyfe	New York, NY	1846-1850	ivory balls, dice boxes, teething rings
Peter Pia	New York, NY	1848	toy metal furniture, trains, doll accessories. (18681869, Meisel, Lampe & Co., 18671875, P. Saldini; Tensi & Saldini; c. 1880 on Peter Pia & Co.)
Thomas Pickering	Portland, CT	c. 1875	velocipedes
J.A. Pierce	Chicago, IL	c. 1873	steam engines, steamboats, locomotives, mechanical toys
J.L. Plimpton	Boston, MA	c. 1863	roller skates. (Sometimes spelled Plympton.)
Pope Manufacturing Co.	Hartford, CT (later Westfield, MA)	c. 1878 -	bicycles
Pratt & Letchworth	Buffalo, NY	1890	toys
Priest & Son	Hubbardston, MA	c. 1883	toys
H.W. Quackenbush	Herkimer, NY	1871	toy guns and pistols, building blocks
J.F. Quigg	Chicago, IL	c. 1873	rocking horses, jumpers, cradles
W.S. Reed Toy Co.	Leominster, MA	1875	wooden toys, games, trains, blocks, etc
Rice & Randall	Marlboro, MA	1865	toys
Richardson Ball Bearing Skate Co.	Chicago, IL	c. 1887	roller skates
David Ricketts	New York, NY	c. 1868	toy whips
H.J. Reiff	Newark, NJ	1890	toys
E.T. Ring	Worthington, MA	1849 - 1850	wagons
L. Robinson	Bristol, CT	1849 - 1850	wagons. (After 1851, Case & Robinson.)
W.A. Rockwell	Monroeton, PA	c. 1866 - 1870's	wooden toys, bats, pails
C.B. Rogers & Co.	Norwich, CT	1870	skates
Benjamin T. Roney	Attleborough, PA	c. 1848	tin and iron toys, stoves, drums
Rubber Tipped Arrow Co.	Boston, MA	1890's	dart pistols
A.B. Ruggles	Shelton, CT	c. 1882	toys
Rutan	Paterson, NJ	1850	wagons, carriages, sleds
J. Ruthven	New York, NY	c. 1820	metal, wood, ivory turner; billiard balls, bagatelle balls & cups, teething rings & whistles, drum sticks
St. Louis Refrigerator & Wood Cutter Co.	St. Louis, MO	1890	toys. (Also known as St. Louis Toy Co.)
St. Nicholas Manufacturing Co.	Chicago, IL	c. 1893	toys
F. Sampson & Co.	New York, NY	c. 1867	toys
L.W. Sargent	Newburyport, MA	1883	toys
A.S. Sawtell	Rindge, NH	c. 1868	wooden toys
Leo Schlesinger, Inc.	New York, NY	1875	tin and mechanical toys
Schmidt Toy & Wheel Co.	Chicago, IL	1893	toys
A. Schoenhut Co.	Philadelphia, PA	1872	toy pianos, musical instruments, dolls, etc
David Schott	Worcester, MA	1865	drums
E. Schubert	Louisville, KY	1881	toys
A.T. Sears	Chicago, IL	1880	velocipedes, tricycles
Jerome B. Secor	Bridgeport, CT	1880's	mechanical toys, etc
Selchow & Righter Co.	New York, NY and Brooklyn, NY	1864 -	toys and games. (Also jobbers)
S. Shepard & Co.	Buffalo, NY	1866	tin horns and toys
C.C. Shepherd	New York, NY.	1880	games, slates, desks
H.J. Shill	Philadelphia, PA	c. 1875	carriages
William Shimer & Son Co.	Freemansburg, PA	1875	iron toys, banks, ranges, trains, etc
Charles Shipman	New York, NY	c. 1767	ivory and wood billiard balls, cups and balls, drum sticks, alphabet cubes, chess and backgammon figures
W.H. & T. Sibley	Westboro, MA	1880	sleds
O.W. Siebert Co.	Gardner, MA	c. 1898	doll carts, velocipedes, luggage, etc
J. Sigourney & Co.	Bristol, CT	c. 1857	toy locomotives
F. & J. Slevin	New York, NY	1868	toys
P.G. Smith	Brooklyn, NY	1880	wooden toys, doll furniture
S.W. Smith	New York, NY	c. 1862	hobby horses, velocipedes, wagons, etc
Leonard Snow	Marlborough, NH	c. 1847	wooden toys. (After 1852, Luther Hemenway.)
E.H. Snow & Co.	New York, NY	1890	toys
Snow & Kingman	Boston, MA	c. 1855	wooden toys, hoops, wagons, doll furniture, carriages, etc
W.B. Snyder	New York, NY	c. 1873	air pistols, darts, skates
W.L. Sommer	New York, NY	1893	toys
South Bend Manufacturing Co.	South Bend, IN	1874	croquet, wheel goods
Spaulding & Wilkins	Hastings, MI	1880	croquet
Spelman & Payson	Albany, NY	c. 1880	blocks and puzzles
J. Spencer	New York, NY	1832	wooden and tin toys
Springfield Toy Mfg. Co.	Springfield, VT	1883	toys
Standard Manufacturing Co.	New Haven, CT	1880	mechanical toys
William Starrett	Norwich, CT	c. 1868	wooden toys
H.B. Steele	Winchester, CT	c. 1856	wagons, velocipedes, carriages
B.S. Stern Co.	New York, NY	1867	doll outfits
J. & E. Stevens & Co.	Cromwell, CT	1843	iron wheel toys, doll furniture, ranges, penny toys, mechanical banks, pistols, etc. (18681872 combined with George W. Brown to form American Toy Co.)
Stewart & Corbett	New York, N,Y.	18681870	carriages, spring and rocking horses, sleds, propellers, etc
W.A. Stinard	Syracuse, NY	c. 1893	toys
C.L. Stone & Sons	Hartford, CT	1870	carriages, toy furniture, sleds
Strobel & Wilkin	Cincinnati, OH	c. 1878	toys. (Also jobbers and agents.)
Sues, Raplee & Co.	Louisville, KY	c. 1878 - 1890	toys. (1894, Julius Sues.)
P. Sythoff	Brooklyn, NY	1848 - c. 1893	toys
Tallman Toy Co.	New York, NY	c. 1893	toys
S.W. Taylor	Southington, CT	1868	toys
Teel & Badet	South Bend, IN	1881	toys
Silas H. Thayer	South Amherst, MA	1850	toy wagons
Thomas Tin Co.	New York, N.Y,	1893	toys
Peter G. Thomson	Cincinnati, OH	1870's	paper dolls
C. Thropp	Plymouth, CT	1880's	toys
Lewis P. Tibbals	New York, NY	c. 1867	toy manufacturer and inventor; dealer, wholesale and retail; carriages, hobby horses, etc
Anson B. Tiffany	Hartland, CT	1865	dolls
Toledo Metal Wheel Co.	Toledo, OH	1885	wheel goods. (successor to S. O. Barnum & Co.)
William S. Tower	South Hingham, MA	c. 1830	wooden toys, doll furniture
Tower Toy Guild (later, Tower Toy Co.)	South Hingham, MA	1830	wooden toys, toy tools, doll furniture, etc. (A group of toy makers whose associations with the guild or company were sometimes intermittent and indefinite. See William S. Tower, Gushing, Hersey, Jacob, Jones, Litchfield, Wilder.)
Toy Manufacturing Co.	East Weare, NH	c. 1875	jumping jacks
Tricycle Manufacturing Co.	Springfield, OH	1880	tricycles, bicycles, wagons
George Tuttle	New York, NY	c. 1850	baby jumpers
George W. Travers	New York, NY	c. 1880 - 1890	hobby horses, velocipedes, wagons, carts, sleds, carriages, etc
Trenton Lock & Hardware Co.	Trenton, NJ	c. 1878	mechanical banks
T.O. & W.W. Tucker	Meriden, CT	c. 1866 - 1870	toys
Tuttle & Adams	Fitchburg, MA	c. 1878	wooden toys and toy wheels
Union Carriage & Toy Co.	Cleveland, OH	1890	toys
Union Hardware Co.	Torrington, CT	1870	skates
Union Manufacturing Co.	Clinton, CT	1856	tin toys
Union Manufacturing Co.	Brooklyn, NY	1870	steam engines and accessories
Union Toy Manufacturing Co.	New York, NY	1890	toys
Union Turning Works	Claremont, NH	c. 1874-1800	wooden toys, blocks, and toy parts
Vanderbilt & McQueen	New York, NY	1865	rocking horses, carriages, cradles, wooden toys
Vanstone Manufacturing Co.	Providence, RI	1893	toys
J.C. Varney & Co.	Dover, NH	1868	wooden toys
Daniel Verder	Rutland, VT	1865	toys
Vermont Novelty Works (See Ellis, Britton & Eaton.)	VT	.
H.W. Wainer	Greenfield, MA	c. 1860	skates
Enoch H. Wakefield	Boston, MA	1852	wooden toys, willow ware
A.L. Walker	Leominster, MA	1883	toys
J.M. Walker	Enfield, NH	1878 - 1890	wooden toys
Izannah Walker	RI	c. 1870	rag dolls (according to E. St. George)
J.H. Wallace	North Weare, NH	1883	toys
Warner Bros.	Bridgeport, CT	c. 1886	baseballs
Daniel T. Washburn	New York, NY	1867	hobby horses, carriages
Watkins & Roberts	New York, NY	1883	toys
J.L. Watrous & Co.	East Hampton, CT	1880	iron and bell toys. (merged with N. N. Hill Brass Co. c. 1890.)
Watson & Rulafson	Bridgeport, CT	1880	iron toys
Waverly Toy Works (See Crandall, C. M.)	.	.
Weeden Company	New Bedford, MA	1880	steam engines and toys
Asahel Weeks	South Worthington, MA	1868	sleds
F.O. Wehoskey	Providence, RI	1887	mechanical toys
Anton Weidmann	New York, NY	c. 1860	toys. (Also retailer.)
William Weisman	Cincinnati, OH	1853	toys
J. P. Weixler	Worcester, MA	1858	toys, willow ware
J. Wentworth	Boston, MA	1868	rocking horses, carriages. Also importer and dealer
West & Lee Game Co.	Worcester, MA	1870	games and home amusements
Westcott	Brooklyn, NY	1880's -1892	toy trunks, blocks, etc
Western Toy Co. (See Yaggy & Kinley.)	.	.
E.F. Wheelan	Newark, NJ	1890's	toys
A. Wheeler	Brattleboro, VT	1865	skates
G.A. Whetmore	New York, NY	1881	toys
Whigville Manufacturing Co.	Burlington, CT	1849	wooden toys
F.N. White & Co.	New York, NY	1881	toys
H.A.  Whitney & Co.	Leominster, MA	1860	carriages, rocking horses, furniture
C. Wiegand	New York, NY	1881	toys. (See also Martin & Rippel.)
Crocker Wilder	South Hingham, MA	1860	wooden toys. (Member of Tower Toy Guild.)
Ezra Wilder	South Hingham, MA	1880	wooden toys. (Son of Crocker Wilder; member of Tower Toy Guild.)
Wilkins Toy Works	Keene, NH	1888	iron and steel toys. (After 1894, Kingsbury Manufacturing Co.)
Wilkinson	Binghamton, NY	1860	wagons, sleds, velocipedes, autos
A.C. Williams Co.	Ravenna, OH	1844	iron toys
C.H. Williams	Westboro, MA	1883	sleds
T.A. Williams	Skowhegan, ME	c. 1860	skates
Wilson Bros. Woodenware & Toy Co.	New York, NY	1865 - 1890	wooden toys, games, carriages, velocipedes
S.C. & Samuel Window	Worcester, MA	c. 1855	skates. (Also known as Window Skate Co.)
Winton Manufacturing Co.	Binghamton, NY	1888	carriages and sleighs
L. Wischbrink	Louisville, KY	1881	toys
Louis Wolf	Boston, MA and New York, NY	1870 - 1890	toys. (Also importer.)
J.C. Wood	New York, NY	1881	toys
Reuben Wood	Syracuse, NY	c. 1850	toys. (1890, R. Wood's Sons.)
W.L. Woodcock	Fitchburg, MA	1840	wooden toys, pails, toy parts
Yaggy & Kinley	Chicago, IL	1880 - 1887	carriages, sleighs, bicycles, velocipedes, wagons, etc. (Also known as Western Toy Co.)
Frank Yale	Plymouth, CT	1865 - 1868	toy wheelbarrows
Yearns & Smith	New York, NY	1868	kites
J.A. Yost	Philadelphia, PA	1863 - 1890	carriages, sleighs, wheelbarrows, hobby horses, velocipedes.