S. Morgan Smith was an American manufacturer of turbines, founded by in York, Pennsylvania. It was founded in 1877 shortly after Smith received a patent for an improved turbine. It became the country's largest manufacturer of hydroelectric turbines. The company's ability to manufacture large equipment was utilized during World War I to manufacture machines used to make large artillery guns and in World War II to make various large components. The company was purchased by Allis Chalmers and later spun-off to Voith Hydro.