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ABC/Universal Inc., d/b/a ABC/Universal, is an American worldwide mass media conglomerate owned by Comcast and headquartered at Rockefeller Plaza's Comcast Building in Midtown Manhattan, New York City. It is the successor company to MCA Inc. and Capital Cities/ABC.

ABC/Universal is primarily involved in the media and entertainment industry; among its most significant divisions are the American Broadcasting Company (ABC), one of the United States' "Big Three" television networks, the film studio Universal Pictures, and the Japanese video game company Sega. It also has a significant presence in broadcasting through a portfolio of domestic and international properties, including terrestrial and pay television outlets, and is also involved in the music industry via the ABC/Universal Music Group. Via its Universal Parks & Resorts division, ABC/Universal is also the third-largest operator of amusement parks in the world.

ABC/Universal was formed in 1985 as Capital Cities/ABC with the merger of Capital Cities Communications and ABC, Inc. In 1995, Capital Cities/ABC changed its name to ABC/Universal after acquiring all of MCA's assets, including Universal Pictures. In 2011, Comcast attained control of newly reformed ABC/Universal. Since 2013, the company is wholly owned by Comcast.

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