The Cort Guitar company is one of the world's largest guitar makers, with most manufacturing taking place in South Korea. The foundations of the Cort brand began in 1973 when Jack Westheimer founded the Yoo-Ah company in South Korea with business partner Young H. Park. The Yoo-Ah company was eventually renamed Cor-Tek. Young H. Park eventually acquired the operations of the Cor-Tek company.

Cor-Tek manufactures Cort branded guitars as well as engaging in OEM manufacturing for numerous other brands. Cort’s main output is not  Cort-brand guitars, but OEM instruments for other companies. Ibanez, Parkwood, Squier, G&L Tribute series guitars are among the most well-known brands that Cort produces.