The Cotton Motor Company, was a British motorcycle manufacturer of 11a Bristol Road, Gloucester, and was founded by Frank Willoughby Cotton in 1918. F.W. presided over the company until his retirement in 1953. The company was reconstituted as E. Cotton (Motorcycles) Ltd, and traded until 1980. The marque was later resurrected in the late 1990s by a business which manufactured replicas of earlier machines.

Further changes occurred in the 1926 Isle of Man Tourist Trophy with the scrapping of the Side-Car TT and Ultra-Lightweight TT Races from the lack of entries. Most of the TT Course had now been tarmacked, including the Snaefell Mountain Section. Another change in 1926 was the ban on alcohol based fuels, forcing competitors to use road petrol. Despite these changes the prestige of the Isle of Man TT Races had encouraged the Italian motor-cycle manufacturers Bianchi, Garelli and Moto Guzzi to enter.