M & S stands for Mckeever and Sons. This company started in 1950 making engines or tuning engines for top performance later M & S made a race car named the FRS-1D-GT1 which was made 1978 and won the 1978 24 Hours of Le mans. In 1982 M & S made a new car which was a successor to the FRS-1D-GT1 and named the FRS-2D-GT which won the 1982-1983 24 Hours of Le mans and had a severe crash in 1984 which involved a Toyota,Ford,M & S,and a Mercedes-Benz which end M & S racing for 3 years and made M & S make sports cars in till 1995 but was still rarely in racing in till 1999.Now M & S is a hyper,super,sports,and race car maker which they still tune like did in the 1950's