SAME (Societa Anonim Motori Endometermici) was founded in the Italian city of Treviglio in 1942 by brothers Francesco and Eugenio Cassanio during the harsh times of the Second World War. The origins of this story, however, date back to 1920 when the brothers developed a project to create the first diesel engine installed in a tractor. This project was implemented in 1927 and gave rise to the first diesel engine-driven tractor.