Now out of business - no trace of the company or its history can be found -  David Dowling was based in Essex, first in Roebuck Road, Hainault, Ilford and then at Bates Road, Harold Wood, in Romford.
Dowling offered a small range of machine tools including pantograph engravers including the popular Model 242, the 303 for large panel work, the standard types 848 and 713 and three very similar types, the  858, 858a and 595, all dedicated to the grinding of engraver cutters. A single model of universal tool and cutter grinder was also listed and a tapping machine, made in two versions, the bench Model C and floor-standing Model P.