Decca Records is a British record label established in 1929 by Edward Lewis. Its US label was established in late 1934 by Lewis, Jack Kapp and Milton Rackmil, who later became American Decca's president too. In 1937, anticipating Nazi aggression leading to World War II, Lewis sold American Decca, and the link between the UK and US Decca label was broken for several decades. The British label was renowned for its development of recording methods, while the American company developed the concept of cast albums in the musical genre.

Sir Edward Roberts Lewis was an English businessman, best known for leading the Decca recording and technology group for five decades from 1929. He built the company up from nothing to one of the major record labels of the world.