Mitchell A. Cotter was a prestigious American high-end audio manufacturer based in New York State, active primarily in the late 1970s and early 1980s, specializing in exceptional analog audio amplification electronics and turntable systems. Founded by Mitchell (Mitch) Cotter after splitting from Verion Audio, the company became legendary among audiophiles for their ultra-rare, handcrafted products including the iconic B1 turntable (with only approximately 70 units ever made), moving coil pickup transformers known as 'Cotter Bricks,' phono signal conditioners, and custom turntable bases designed for Technics SP-10 and Denon DP6000 direct-drive systems. Cotter is credited with inventing the three-point turntable suspension system that became standard in high-end turntable design. Though the company became defunct decades ago, Mitchell A. Cotter equipment commands astronomical prices today, with transformers selling for $1,500+ and being highly sought after in Japan where they can command 150,000+ yen, reflecting their legendary status as some of the finest analog audio equipment ever produced for vinyl enthusiasts and collectors worldwide.