Eldridge Reeves Johnson was an American businessman and engineer who founded the Victor Talking Machine Company in 1901 and built it into the leading American producer of phonographs and phonograph records and one of the leading phonograph companies in the world at the time. Victor was the corporate predecessor of RCA Records.

The Victor Talking Machine Company was an American recording company and phonograph manufacturer, incorporated in 1901. Victor was an independent enterprise until 1929 when it was purchased by the Radio Corporation of America (RCA) and became the RCA Victor Division of the Radio Corporation of America until late 1968, when it was renamed RCA Records.