Columbia Records is an American record label owned by Sony Music Entertainment, a subsidiary of Sony Music Group, an American division of multinational conglomerate Sony. Founded on January 15, 1889, Columbia is the oldest surviving brand name in the recorded sound business, and the second major company to produce records. It is one of Sony Music's four flagship record labels, along with Epic Records and longtime rival RCA Records, as well as Arista Records. RCA and Arista were originally owned by BMG until Sony's acquisition at the end of their merger in 2008.

The Columbia Phonograph Company was founded on January 15, 1889, by stenographer, lawyer, and New Jersey native Edward D. Easton (1856–1915) and a group of investors. It derived its name from the District of Columbia, where it was headquartered. At first, it had a local monopoly on sales and service of Edison phonographs and phonograph cylinders in Washington, D.C., Maryland, and Delaware. As was the custom of some of the regional phonograph companies, Columbia produced many commercial cylinder recordings of its own, and its catalog of musical records in 1891 was 10 pages.

Columbia's ties to Edison were severed in 1894 with the North American Phonograph Company's breakup. Thereafter, it sold only records and phonographs of its own manufacture. In 1902, Columbia introduced the "XP" record, a molded brown wax record, to use up old stock. Columbia introduced black wax records in 1903. According to one source, they continued to mold brown waxes until 1904. The molded brown waxes may have been sold to Sears for distribution (possibly under Sears' Oxford trademark for Columbia products).

Columbia began selling disc records, invented and patented by Victor Talking Machine Company's Emile Berliner, and phonographs in addition to the cylinder system in 1901, preceded only by their "Toy Graphophone" of 1899, which used small, vertically cut records. For a decade, Columbia competed with both the Edison Phonograph Company cylinders and Victor Talking Machine Company disc records as one of the top three names in American sound recording.

In 1903, to add prestige to its early catalog of artists, Columbia contracted several prominent singers from the Metropolitan Opera in New York to make a highly touted series of Grand Opera Records. These stars included Marcella Sembrich, Lillian Nordica, Antonio Scott, and Edouard de Resize, but the technical standard of Columbia's Grand Opera series was not considered to be as high as the results achieved with opera singers during the pre–World War I period by Victor, Edison, England's His Master's Voice (British record Records. After an abortive attempt in 1904 to manufacture discs with the recording grooves stamped into both sides of each disc—not just one—in 1908 Columbia commenced successful mass production of what they called their "Double-Faced" discs, the 10-inch variety initially selling for 65 cents each. Columbia also introduced the internal-horn "Grafonola" to compete with the extremely popular "Victrola" introduced by the rival Victor Talking Machine Company in 1906.

During this era, Columbia began to use the "Magic Notes" logo—a pair of sixteenth notes (semiquavers) in a circle—both in the United States and overseas (where this particular logo would never substantially change).

In 1908, Columbia ceased the recording and manufacturing of wax cylinder records after arranging to issue celluloid cylinder records made by the Indestructible Record Company of Albany, New York, as "Columbia Indestructible Records". In July 1912, Columbia decided to concentrate exclusively on disc records and ended production of cylinder phonographs, although Indestructible cylinders continued to be sold under the Columbia label for a few more years. Columbia was split into two companies, one to make records and one to make players. Columbia Phonograph relocated to Bridgeport, Connecticut, and Edward Easton went with it. Eventually it was renamed the Dictaphone Corporation.

In late 1922, Columbia entered receivership.