Twin City was the brand name for tractors built by Minneapolis Steel & Machinery Company. MS&M was founded in 1902, building steel sections for bridges and other structures. The company began producing stationary steam engines and researching gasoline engine designs. MS&M had a large boost when it received contracts to build Case and Bull tractors, in addition to its own Twin City brand. In 1929, Minneapolis Steel merged with Moline Plow and Minneapolis Threshing Machine to form the Minneapolis-Moline Company. For many years after the merger, Minneapolis-Moline tractors continued to carry the Twin City name.