Howell and Company was a tube maker based in Sheffield. The company was founded by Joseph Bennett Howell and his son Samuel Earnshaw Howell. By 1922, the company manufactured a range of tubes including weldless steel tubes, superheater flue tubers, lapwelded steel or iron tubes and gas, water, steam and hydraulic tubing high-speed steel. In 1922 the company amalgamated with the Book Steel and File Works.

In 1930, two competitor tube makers, Stewarts and Lloyds and Tube Investments entered into an agreement to reduce duplication. As a result, Stewards and Lloyds acquired an interest in Howell and Company in 1938.

In 1971 Howell and Company ceased trading.