About the Company
Newcomb was a small U.S. audio company that produced a short line of tube-based reel-to-reel tape recorders in the late 1950s to early 1960s, targeting the emerging domestic hi-fi market.
Company origins
Founded by Robert Newcombe in 1937, the firm initially focused on FM tuners and amplifiers during the 1950s before entering tape recording with its first model, the SM-310, in 1958.
Newcomb positioned itself as a specialist in affordable, American-made hi-fi components rather than a high-volume importer or studio supplier.
Reel-to-reel production
All documented Newcomb tape recorders used vacuum-tube electronics and were 2-track (half-track stereo or mono) machines designed for 110-120V North American markets.
The lineup appears limited, with the SM-310 as the flagship debut model; these decks emphasized simple, reliable operation for home music playback and recording, typical of late-1950s U.S. consumer gear.
Era and scale
Newcomb's tape-recorder activity aligns with the brief U.S. domestic boom in tube reel-to-reels (c. 1958–1962), before Japanese solid-state imports dominated.
Production volumes were low compared to Ampex or Viking, and the brand faded as transistors and foreign competition reshaped the market.
Historical role
Newcomb represents a minor but authentic American player in early consumer reel-to-reel, valued today by collectors for its tube warmth and rarity rather than technical innovation or a long model evolution.