Kaya Electronics
South Korean manufacturer of automotive audio & video components, systems and loudspeakers sold under the Calcell and C&C brands but the company is primarily an OEM/ODM manufacturer and as such supplies not only car audio, AV and navigation products but also personal AV and audio products alongside set-top boxes and the like, and supplies ready-made amplifier modules for use in consumer hi-fi and AV products, that includes some valve based hybrids BTW.

Kaya has production facilities in both its home country and China & is notable for being one of the first, if not the first company that built home theatre products such as DTS and Dolby Surround decoders for automotive usage.
Homepage: http://www.kayaelec.com - Calcell homepage (Bit outdated)
Kaya Electronics Co. Ltd., 1181 Dujungdong Chenoan-si, Chungcheongnam-do, South Korea.
Tel: +82 41 555 0383. Fax: +82 41 563 5911. E-Mail: info #at# kayaelec.com.

Kenwood See --> Kenwood

Kicker
US based maker of loudspeakers for car audio.
Homepage: http://www.kicker.com
Distributed in Austria by Audio Exclusive

Kinetik See --> Richland Industries

King's Electronics Ltd.
Chinese manufaturer of car audio electronics, trades under the Kingstech brand.
Homepage: http://www.kingstech.com.hk

Kole Audio See --> Epsilon Electronics

Lanzar Audio
USA based company that sells automotive audio products such as amplifiers and speakers under its own name, bought the Pyle trademark in 2000 after Pyle Industries went under and sells Asian sourced car audio products and AV accessories alongside semi-professional audio products under the Pyle Pro and Pyle Audio brands.
Homepage: http://www.lanzar.com - Pyle Audio homepage
Pyle audio products are distributed in Latin America by King Cargo and in South Africa by Infinity Car Audio.
Lanzar Audio INC., 1600 63rd.Street, Brooklyn N.Y. 11204, USA.
Tel: +718 236 8000. Fax: +718 236 2400. Email: sales at pyleaudio.com.

Layered Sound (Digital amplifiers & exciters) See --> Layered Sound Technologies

Legacy Car Audio
USA based maker/reseller of car audio, video & navigation products.
Homepage: http://www.legacycaraudio.com
Legacy Car Audio Inc., 1600 63rd Street, Brooklyn, N.Y. 11204, USa.
Tel: +718 535 1800 (Int.) or 1 800 444 5671 (Toll free USA & Canada only). Fax: +1 718 236 2400..

Lewon (loudspeakers) See --> Lewon

Lightning Audio
US maker of car audio.
Homepage: http://www.lightningaudio.com
Distributed in Iceland by Aukaraf

LPG (Loudspeaker drivers) See --> LPG

MA Audio
USA based supplier of car audio products.
Homepage: http://www.maaudio.com

Mac Audio
German manufacturer of car audio products under its own name and the Phase Evolution brand, part of the Audiovox group. Was originally owned by Jensen and at that time got the rights to use the Phase Linear brand but when Recoton went bust in 2003 the future ownership of that brand was unsure so the company started to use the PE brand instead.
Homepage: http://www.mac-audio.de
Mac Audio Electronic GmbH & Co. KG., Lise-Meitner-Strasse 9, D-50259 Pulheim, Germany.
Tel: +(0) 22 34 - 80 70. +Fax: +(0) 22 34 - 80 73 99.

Maestro (Speakers & crossovers) See --> MaestroBadenia

Maxal See --> A. S. Electronics (Loudspeakers)

Maxwell Sound System (Marine loudspeakers) See --> Maxwell Import

Maxxsonics USA
USA based trading company that sells car audio products under the Autotek, Crunch, Hifonics and MB Quartbrands in addition to it's own. Company founded in 2001 by Alden Stiefel and the company aquired the Crunch and Hifonics brands from the financially troubled Audio Products Inc. later that year, Autotek was aquired in 2004 and MB Quart in 2005.
Homepage: http://www.maxxsonics.com -- MB Quart homepage
Distributed in Holland by ASN Technologies.

Micro Components
Japanese manufacturer of high end car audio systems and components, no homepage but link below refers to a distributors page.
Homepage: http://www.sibatech.co.jp/MCS/MCSIndex.html
Worldwide distribution by Sibatech

Milbert
Makes valve based car audio.
Homepage: http://www.milbert.com
Milbert Amplifiers Inc., PO Box 1027, Germantown, Maryland 20875 USA.
Tel: +(301) 963 9355. Fax: +(301) 840 0511. Email: info at milbert.com

New Concept Electronics
Manufactures high end car audio amplifications and related prodcts under the Areon trademark.
Homepage: http://www.areon-sound.com

Odeon See --> Jiangsu Shinco (AV Electronics and car audio - China)

Orion
US maker of car audio speakers. Part of the ADS group.
Homepage: http://www.orioncaraudio.com

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