GP Percussion is a budget-focused drum brand distributed by M&M Merchandisers, a wholesale music-instrument distributor based in Fort Worth, Texas. The line is aimed primarily at beginners, young players, and entry-level retail channels, and is carried by chains such as Guitar Center, Musician's Friend, Walmart, and Amazon, as well as independent shops.

The catalog centers on complete, ready-to-play kits rather than à la carte components. Offerings include the GP50 series 3-piece junior drum sets, the GP55 and GP100 5-piece junior sets, the GP200 "Performer" 5-piece full-size kit, and the GP75 portable cocktail drum set. Kits typically ship with poplar/basswood shells, hardware, cymbals, a throne, and sticks, and are produced in a range of finishes including red, blue, black, silver, wine red, metallic purple, and metallic pink. The brand also markets student snare kits and small world-percussion items such as bongos.

GP Percussion sits firmly in the starter-kit segment of the market rather than the professional tier, and it does not run a signature-artist program. Reviews and retail listings describe the products as affordable first kits intended for children and new drummers, with GP-branded drum heads and cymbals as a visual hallmark of the line.

GP Percussion has 12 products cataloged on Equipboard, including Tambourines, Drum Sets, and Snare Drums.