Same is an Italian manufacturer of agricultural machinery, known mainly for the production of agricultural tractors and other agricultural machinery. Same was founded in 1942 by brothers Francesco and Eugenio Cassani in Treviglio, Italy. The company started by producing agricultural machinery, and in the 1960s and 1970s it became a significant manufacturer of agricultural tractors. Same specializes mainly in the production of agricultural tractors of various classes and power, which are adapted to the various needs of farmers. The company offers compact, mid-range and large agricultural tractors that are used around the world. Sam implements advanced technologies into its tractors, such as GPS navigation systems, comfortable operator cabins, advanced control systems, effective drive systems and exhaust emission reduction systems.