The Matheson was a luxury American automobile manufactured from 1903 to 1912, first in Grand Rapids, Michigan, then Holyoke, Massachusetts and from 1906 in a purpose-built factory in Forty Fort, Wilkes-Barre, Pennsylvania.

Matheson purchased the Holyoke Motor Works, and secured the services of the engineer and designer Charles G. Greuter.

[6] Matheson built sixty automobiles in the first year, assembled in Grand Rapids from parts supplied from the Holyoke factory.

[7] The 1903-1904 Matheson's were seven-passenger touring cars which had a 96-inch wheelbase and were powered by a four-cylinder engine offering 24 horsepower.

[4] Charles Grueter's, technically advanced engine was designed with the overhead valves exposed under the hood.

[3] In 1904 Matheson added a Big Four model of 48-hp, and the touring car was joined by a limousine body on a 106-inch wheelbase.

In March,1906 a new Matheson factory was opened in Forty Fort, Pennsylvania, and the company's offices were moved to the top floor of the new Second National Bank building in downtown Wilkes-Barre.

[10] In September 1906, a Matheson touring car set a world record for the mile in 50 seconds at Atlantic City.

[11] A New York concern purchased the factory and tooling to handle production of munitions in support of the war effort.