Bristol & West (B&W) was a former mutual building society in the United Kingdom (UK), one of the first to be demutualised to become a publicly traded bank in 1997. Bristol & West had its headquarters in Bristol, England, UK. B&W became a division of the UK arm of the Bank of Ireland in 1997. B&W's main activity was mortgage lending for residential and commercial customers, although in 2009, its business was transferred to Bank of Ireland and it became a shell company, and stopped accepting new customers.