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Naylor, Hutchinson, Vickers and Co, merchants and steel manufacturers of Millsands, steel rollers of Don Works, file manufacturers of Orchard Street, Sheffield, and tilters and forgers of Wadsley Bridge.
1776 A pioneer crucible steel business was established in Attercliffe: Naylor and Sanderson combining both cutlery and steel. The firm went through a number of partnership changes in its early days. At one time it consisted of George Naylor, Thomas Sanderson and Daniel Bramall (or Brammall).
1822 Naylor and Sanderson took over the Swallow Works. Production at the original Attercliffe crucible furnaces at Oakes Green was discontinued and melting concentrated at the West Street Works.
George Naylor's daughter, Anne, married Edward Vickers; Edward's brother, William, owned a steel rolling operation.
1829 George Naylor retired and the partnership was reconstituted as Sanderson Brothers and Co. Naylor's son, George Portus Naylor, a junior partner, left to start the new firm of Naylor, Hutchinson, Vickers and Co with Edward Vickers and John Hutchinson.
Charles Congreve was an original partner in the business.
1833 Listed as Naylor, Hutchinson, Vickers and Co. Merchants and steel manufacturers, Millsands. Steel rollers, Don Works. File manufacturers, Orchard Street. Filters and forgers, Wadsley Bridge. 
1843 Report of court proceedings mentioned in passing that the company was now Naylor and Co.
1844 Partnership of Naylor, Hutchinson, Vickers and Co with W. Vickers was dissolved; company said to be of Sheffield and New York. Partnership of Vickers and Co, spindle manufacturers of Sheffield, with W. Vickers was also dissolved.