Akron Special Machinery designs and manufactures laboratory test equipment for the tire and rubber industry. ASM was established in 1978 by David Poling and Ray Heupel. Its products include tire manufacturing equipment, Web handling equipment for rubber, paper, fabric and wire calendar lines, printed circuit board paper lines, material handling equipment including conveyors, pick and place and steel mill equipment. Its range of steel mill equipment includes rotary bar, tube straighteners, strip lines and levelers. The company headquarters is in Akron Ohio.