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+ <p><b>A manufacturer created or produces an Item.</b></p>
+
+<p align="justify">A Manufacturer may not be the same person/company that sells the Item under a specific <a href="https://docs.gostride.io/sales/brand">Brand</a>. For example, Unico Plastics can be the Manufacturer of plastic brushes but it may be sold under a Brand, say, Super Brushes.</p>
+
+<p align="justify">In StrideERP, a Manufacturer can be used to identify Items using a specific part number.</p>
+
+<h2> 1. How to Create a Manufacturer </h2>
+<ol>
+<li>Go to the Manufacturer list and click on New.</li>
+<li>Enter a Manufacturer name </li>
+<li>You can enter a description if needed.</li>
+<li>Save.</li>
+</ol>
+<img src="/files/Manufacture.png">
+
+<p>After creating a Manufacturer, it can be set in the Item form with a Manufacturer Part Number for identification.</p>
+<img src="/files/Supply Raw Material.png">
+<h3> 1.1 Additional details </h3>
+<p>The following details can be set for a Manufacturer:</p>
+<ul>
+<li>Website</li>
+<li>Country</li>
+<li>Logo</li>
+</ul>
+
+<h2>2. Features </h2>
+<h3> 2.1 Address and Contacts </h3>
+<p> An Address and Contact can be set for this Manufacturer.</p>
+
+