A former manufacturer of Eurorack format modules for modular synthesizers. Plan B's adoption and advocacy of the Eurorack format in the early 2000s marked the beginning of the boom in that format. Plan B was noted for its triangle-core Model 15 VCO, and its West Coast design aesthetic. (The company's owner, Peter Grenader was a protege of Morton Subotnick.)

Plan B collapsed in 2009 amid accusations (with accompanying Internet drama) that pre-paid orders were never shipped, and modules sent in for repair were not returned. As of December 2011, Cevin Key's Subconcious Communications is re-issuing a few of the Plan B modules under license; these have been re-designed to use mostly surface mount technology, and have a few other design improvements. Key and Grenader have pledged that proceeds from this reissue will go to repay the various parties who are owed money.

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