United Spirits Limited (USL) is the largest Indian beverage alcohol company, and the world's second-largest spirits company by volume. Founded in 1826, it is a subsidiary of Diageo, involved in the manufacture, sale and distribution of beverage alcohol. Having leading brands across all categories and price segments, USL produced and sold nine crore cases in the financial year 2017. McDowell’s No. 1 Soda is a famous Indian brand manufactured by the company.