The Lancashire and Yorkshire Railway (L&YR) was a major British railway company before the 1923 Grouping. It was incorporated in 1847 from an amalgamation of several existing railways. It was the third-largest railway system based in northern England.

The North Eastern Railway (NER) was an English railway company. It was incorporated in 1854 by the combination of several existing railway companies. Later, it was amalgamated with other railways to form the London and North Eastern Railway at the Grouping in 1923. Its main line survives to the present day as part of the East Coast Main Line between London and Edinburgh.