Minneapolis Steel & Machinery Company was formed in 1902, first they built steam engines then later a line of tractors under the Twin City name.
They introduced the Twin City 12/20 in the year 1919, it was a major move by the company toward lighter tractors. It featured unit construction and a novel engine that had four valves per cylinder. Based on the 12/20 concept the 21/32 was introduced in 1929. That same year, M.S.& M merged with the Minneapolis Threshing Machine Company and the Moline Implement Company to form Minneapolis-Moline Power Implement Company.
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