McIntosh Laboratory is an American 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.

In 1946 Frank McIntosh, a design consultant for broadcast and TV stations, hired Gordon Gow to help him design a high power, low distortion amplifier needed for his clients. This amplifier would become the 50W-1. It included McIntosh’s first patented circuit, the Unity Coupled Circuit, still used by current products.

In 1956, the company moved to its current location of 2 Chambers Street, Binghamton, NY. Dave O’Brien joined McIntosh in 1962. He led the McIntosh Amplifier Clinics for the next 30 years. McIntosh created a Loudspeaker division 1967

McIntosh amplifiers were used at the Woodstock Music Festival in 1969.

The Grateful Dead's “Wall of Sound” reputedly utilized forty-eight 300-watt per channel McIntosh model MC 2300 solid state amplifiers for a total of 28,800 watts of continuous power Frank McIntosh retired in 1977 and Gordon Gow became President of McIntosh.

The company was purchased by 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.