Minneapolis Steel & Machinery Company was formed in 1902, first to build steam engines but later a line of tractors under the Twin City name. In 1929, M.S.&M merged with the Minneapolis Threshing Machine Company and the Moline Implement Company to form Minneapolis-Moline Power Implement Company. The 21-32 had a gear driven oil pump and featured enclosed lubrication for both the gearbox and steering gear.