LS Tractors is an engineering

Engineering

Engineering is the discipline, art, skill and profession of acquiring and applying scientific, mathematical, economic, social, and practical knowledge, in order to design and build structures, machines, devices, systems, materials and processes that safely realize improvements to the lives of...

 company. It is a division of LS Cable

LS Cable

LS Cable Company, Ltd. is a South Korean cable, chemical and engineering company and a manufacturer of electric wire and cable for power distribution which separated from the LG Group in November 2003 to lead an independent brand power...

 in South Korea

South Korea

The Republic of Korea , , is a sovereign state in East Asia, located on the southern portion of the Korean Peninsula. It is neighbored by the People's Republic of China to the west, Japan to the east, North Korea to the north, and the East China Sea and Republic of China to the south...

. The group was originally part of the LG conglomeration, and was known as LG Tractors

LG Tractors

LG Tractors was a division of LG Cable. The group of companies were formerly known as GoldStar Cable.It is part of the LG Group. In 2005, LG Cable split off and became a separate company, taking the name LS Cable....

 and LG Cable, respectively.

LS is associated with Mitsubishi

Mitsubishi Agricultural Machinery

, headquartered in Higashiizumo, Shimane, Japan, a part of the Mitsubishi Group, was established in February 1980 from the merger of the Mitsubishi Machinery Co., Ltd. and Satoh Agricultural Machinery Mfg. Co., Ltd. Satoh was founded in June 1914....

 tractors of Japan

Japan

Japan is an island nation in East Asia. Located in the Pacific Ocean, it lies to the east of the Sea of Japan, China, North Korea, South Korea and Russia, stretching from the Sea of Okhotsk in the north to the East China Sea and Taiwan in the south...

 for technology, and many tractors are based on Mitsubishi designs, as well as use Mitsubishi engines. LS also imports New Holland Ag

New Holland Ag

New Holland is a full range manufacturer of agricultural machinery. New Holland agricultural products include tractors, combine harvesters, balers, haying tools, equipment used in lawn, grounds and turf care, grape harvesters....

 tractors to resell as LS-New Holland. (They originally had agreements with Fiat

Fiat

FIAT, an acronym for Fabbrica Italiana Automobili Torino , is an Italian automobile manufacturer, engine manufacturer, financial, and industrial group based in Turin in the Italian region of Piedmont. Fiat was founded in 1899 by a group of investors including Giovanni Agnelli...

, which purchased New Holland.