Neilson and Company was a locomotive manufacturer in Glasgow, Scotland. The company was started in 1836 at McAlpine Street by Walter Neilson and James Mitchell to manufacture marine and stationary engines. In 1837 the firm moved to Hyde Park Street and was known as Kerr, Mitchell and Neilson and, in 1840, Kerr, Neilson and Company, becoming Neilson and Mitchell in 1843.