Columbia Records is an American record label owned by Sony Music Entertainment, a subsidiary of Sony Corporation of America, the American division of Japanese conglomerate Sony. It was founded on January 22, 1889, evolving from the American Graphophone Company, the successor to the Volta Graphophone Company. Columbia is the oldest surviving brand name in the recorded sound business, and the second major company to produce records. From 1961 to 1991, its recordings were released outside North America under the name CBS Records to avoid confusion with EMI's Columbia Graphophone Company. Columbia is one of Sony Music's four flagship record labels: Epic Records, and former longtime rivals, RCA Records and Arista Records as the latter two were originally owned by BMG before its 2008 relaunch after Sony's acquisition alongside other BMG labels.

A phonograph record, a vinyl record, or simply a record or vinyl is an analog sound storage medium in the form of a flat disc with an inscribed, modulated spiral groove. The groove usually starts near the outside edge and ends near the center of the disc. The stored sound information is made audible by playing the record on a phonograph.