Mjólkursamsalan

Mjólkursamsalan, (MS) is an Icelandic company that produces milk and other dairy products and is the largest company in the Icelandic dairy industry MS is owned by two cooperatives, Auðhumla a cooperative of Icelandic dairy farmers and Kaupfélag Skagfirðinga a cooperative founded in 1889 in Sauðárkrókur.

MS was formed in the 1990s to reduce cost of production. Its oldest constituent is Mjólkursamlag KEA, a dairy cooperative founded in 1927. It has about 90% share of the Icelandic milk market, and has an ongoing dispute with the Icelandic competition authority regarding a legal provision in a special law dealing with the dairy industry.