Simmering-Graz-Pauker AG (SGP), founded as Simmering-Graz-Pauker AG für Maschinen-, Kessel- und Waggonbau, was an important Austrian machine and engine factory, manufacturing: machinery, boilers and rail vehicles. It was established in 1941 through the merger of Simmering machinery and rolling stock company with the Graz machine and rolling stock company and the Paukerwerkstraße Corporation from Vienna.