J & J Smart, Brechin, Ltd was founded in 1838 and was based in Brechin, Scotland. In 1960 the company entered into informal merger negotiations with Don Brothers, Buist & Co Ltd. As a result of this merger John B. Smart, son of the firm's chairman, joined the board of the larger firm. The company's name seems to have been retained for sometime after the merger. Although a relatively small business, J & J Smart produced a variety of fabrics, including jute and cotton, and also experimented with new fabrics such as rayon in the 1950s.