Twin City was the brand name associated with tractors manufactured by the Minneapolis Steel & Machinery Company. Established in 1902, MS&M initially focused on producing steel components for bridges and various structures. The company later diversified its offerings by creating stationary steam engines and exploring gasoline engine designs. MS&M experienced significant growth after securing contracts to produce tractors for Case and Bull, alongside its own Twin City line. In 1929, Minneapolis Steel merged with Moline Plow and Minneapolis Threshing Machine to create the Minneapolis-Moline Company. Following the merger, Minneapolis-Moline tractors continued to be marketed under the Twin City name for many years.