New Balance Athletic Shoe, Inc. (NBAS) is a footwear manufacturer based in Boston, Massachusetts. It was founded in 1906 as the New Balance Arch Support Company. Despite eschewing expensive advertising campaigns, it has grown to become the fourth-ranked maker of sports footwear in the world.

New Balance is one of several shoe companies that still makes their products in the United States, and is the only shoe company that makes athletic sneakers domestically, stating on their website that around one quarter of their shoes are American-made in their own five factories, two of which are in Massachusetts and three of which are in Maine, and in a supplier's factory in California. While many of their products are manufactured in China, some of their higher-end running shoes are manufactured in the United States, such as the 992 models, which are easily recognizable by their typical gray and trademark 'USA' stitched on the back.

In accordance with federal trade law and their own policies, New Balance labels all shoes with a domestic material content of 70% "Made in the USA" and will differentiate for shoes that are made in the US of imported materials. From New Balance's website: "We believe most consumers think "Made in USA" means that real manufacturing jobs were provided to U.S. workers in order to make that product. The shoes produced in our U.S. factories are made by U.S. workers using both U.S. and imported materials. Where the level of domestic value is at least 70%, we have labeled the shoe "Made in USA." Where it falls below that level, we have qualified it as containing both domestic and imported materials. This determination is based in part on a survey of consumers conducted by the FTC."

This article uses material from the Wikipedia article Simplified New Balance.