The Macchine+Engineering S.r.l. (M+E) has its headquarters in Dervio, on lake Como, about 40 miles north of Milan. M+E specializes in the design and manufacturing of pay-offs and take-ups for steel and stainless steel wires in coils or on spools for annealing, patenting, galvanizing, oil tempering and other in-line processes, with long experience in the steel-cord industry.