RAYS Co., Ltd. (株式会社レイズ Kabushiki-gaisha Reizu), is a high-end Japanese wheel manufacturer for both motorsport and street use, mostly notable for manufacturing Volk Racing flagship brand of wheels. It is a common misconception that "Volk Racing" is the parent company of Rays Engineering, purely as it is its most associated with brand name. Their wheels feature high-tech forging processes that are exclusive to Rays Engineering.[3]

They are the current wheel suppliers to winning factory race teams of Nissan, Honda, Toyota, and Mazda in racing series such as Super GT, Japanese Touring Car Championship (JTCC), British Touring Car Championship (BTCC), Formula Nippon, Formula D and Formula One.[4] Their Volk Racing wheels are popular with owners of sport compact and import cars on the race and show circuits.

Rays Engineering also manufactures wheels for car manufacturers' in-house tuning teams such as Nismo, Ralliart, STi, Mazdaspeed and Toyota Racing Development and also supply wheels to Williams Formula One team[5] as well as the cars of The Fast and the Furious: Tokyo Drift.[6]

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