Geo. W. Gayle & Son, Frankfort, KY

George Gayle was a silversmith and learned reel making while he worked for J.F.& B.F. Meek. Gayle reels were first made around 1890. George's son, Clarence Gayle, was the main person involved in making Gayle reels. His reels can be found made of solid German silver and of aluminum. The "Standard" Gayle reel has a flanged headplate that looks like a man's top hat.The "Kentucky" style Gayle's are the most ornate and heavily knurled reels and are of the highest quality. Gayle also made a reels for the famous tackle companies VL&A, Chicago  and William Mills & Son, NY. The William Mills & Son models were named "Intrinsic". "Intrinsic" reels came in the "Standard" and "Kentucky" styles and had extra fancy knurling. The Gayle fly reel is made of aluminum and is also sought after by collectors.  Gayle also made an inexpensive fly reel named the "Simplicity" that was mass produced. Clarence made reels under the Gayle name up until about 1940. Some Clarence Gayle reels are marked C. Gayle in fancy script. The majority of the reels have the company name Geo. W. Gayle & Son marked on them. Clarence did make some reels using B.C. Milam & Sons parts he had acquired when that company disolved. He died in 1948. The oldest ad I've seen is from a 1937 issue of Field & Stream magazine.