USL is engaged in the manufacture, research and development, and sale of motion picture sound, audio equipment, sound process controls and visual test equipment.

The Company through direct sales and its dealer network provides equipment to most major studios and theater chains.

In addition, USL's equipment and products are utilized by independent theaters, production companies, and sound stages.

Under the USL name and trademark, Ultra*Stereo equipment is sold and used in every country in the world.