First Act is a musical instrument manufacturer, which produces guitars, bass guitars, guitar and bass accessories, drum sets, percussion instruments, and amplifiers. First Acts drum sets come in a variety of styles, ranging from simple, beginner sets, to eight-piece medial sets. The company also manufactures products for childrens musical education which at one time included a line of student-line clarinets, saxophones, and trumpets. First Act has offices in Boston, Bentonville, Hong Kong and Shenzhen. The company also made limited edition guitars, which were made by hand by luthiers in a custom shop in Somerville, MA. In 2010 The Music Trades magazine ranked First Act at 53rd in The Worlds Top 225 Music & Audio Firms with an estimated annual revenue of $ 68 million.