ABC Records was an American record label founded in New York City in 1955. It originated as the main popular music label operated by the Am-Par Record Corporation. Am-Par also created the Impulse! jazz label in 1960. It acquired many labels before ABC was sold to MCA Records in 1979. ABC produced music in a variety of genres: pop, rock, jazz, country, rhythm and blues, soundtrack, gospel, and polka. In addition to producing records, ABC licensed masters from independent record producers, and purchased regionally released records for national distribution.

MCA Records was an American record label owned by MCA Inc., which later became part of Universal Music Group.