Rays Engineering Co., Ltd. (株式会社レイズエンジニアリング Kabushiki-gaisha Reizu Enjiniaringu), a part of Rays Co., Ltd. is a high-end Japanese wheel manufacturer for both motorsport and street use, mostly notable for manufacturing Volk Racing flagship brand of wheels.It is a common misconception that "Volk Racing" is the parent company of Rays Engineering, purely as it is its most associated with brand name. Their wheels feature high-tech forging processes that are exclusive to Rays Engineering. Their Volk Racing wheels are popular with owners of sport compact and import cars on the race and show circuits.