David Manley started VTL in the early 80's and based the products on his own designs. Once VTL was established his son Luke ran the business. David moved on and started Manley Audio and made gear for the Studio/Pro. The two companies were never suppose to compete with each other. David's and his much younger wife ended up divorced and along the way, David ended up out, Luke got VTL and Eveanna got Manley and started to compete with VTL in the Home Audio. Using David Manley original designs as a base both companies evolved in slightly different ways. side note, both companies are only a mile or so away from the other and I don't think they are on talking terms.