Western Electric is an American manufacturer of vacuum tubes and high-fidelity audio equipment based in Rossville, Georgia. The original Western Electric was founded in 1869 and served as the manufacturing arm of the Bell System, producing tubes that powered early telephone networks and the first sound systems for movie theaters. Tube production at the historical AT&T-owned company ended in the 1980s, and the brand was revived in 1996 by Charles G. Whitener of Westrex Corporation for the exclusive purpose of making electron tubes and audio gear, with the modern Rossville Works factory custom-built around the demands of tube manufacturing.

The company is best known for the 300B, a directly-heated power triode introduced in 1938 that has become a cornerstone of single-ended triode (SET) hi-fi amplifier designs. New-production 300Bs are built in the USA to the original 1938 specifications. Beyond the tube itself, Western Electric manufactures finished audio equipment built around the 300B, including the 91E Class A single-ended triode integrated amplifier and the 97A monoblock power amplifiers.

Western Electric's broader catalog extends to other components aimed at the high-end audio market, such as the 203C CD player, the 116-C RIAA phono preamplifier, the 755A speaker cone, the 777 midrange driver, and KS13385 hookup wire. The brand occupies a niche position in audiophile circles, where its tubes and amplifiers are associated with the SET amplifier tradition and vintage-spec American tube manufacturing.

Western Electric has 3 products cataloged on Equipboard, including Ribbon Microphones and Effects Processors. Their gear is featured by 3 artists, with the strongest followings in Rock, Pop, and Jazz. Notable users include Judy Garland, Daron Malakian, and John Dolmayan.