McIntosh Laboratory is a manufacturer of high end audio equipment based in Binghamton, New York. Founded in 1949 by Frank McIntosh, the company is noted for its extremely high build quality and excellent technical specifications. The "classic" vacuum tube components of the 1960s include the MC275 power amplifier, the C22 preamplifier, and the MR67 tuner. Later McIntosh solid-state power amps are known for their distinctive blue colored meters.

The company was purchased by the Japanese car audio maker Clarion in 1990. McIntosh components, particularly the early tube models, are highly regarded in Japan. In a speech shortly after the purchase, Clarion president Yutaka Oyamada told McIntosh employees, "...we like McIntosh as it is, and we have no intention of changing what has made it so successful..." Since the Clarion purchase, McIntosh has expanded into car audio and home theater.

In May 2003 McIntosh was sold by Clarion to D&M Holdings, also of Japan. McIntosh continues to operate independent engineering, design and production operations in accordance with the company's tradition.

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