Iseki & Co., Ltd. (井関農機株式会社, Iseki Nōki Kabushiki-Gaisha), based in Matsuyama and Tokyo, Japan, is the third largest Japanese agricultural machinery manufacturing company. Its products include tractors, combine harvesters, rice transplanters, riding mowers, zero-turn mowers, tillers, components, and diesel engines. It was founded in 1926 as Iseki Farm Implement Trading Co. (井関農具商会, Iseki Nōgu Shōkai) in Matsuyama, Ehime, Japan. It was incorporated in 1936 as Iseki & Co. Early TYM tractors were based on Iseki's designs and used Iseki's expertise.