Mastering and lacquer cutting studio in Hollywood, California, USA. Founded in 1979 by Larry Emerine, with the help of engineer Stephen Marcussen (who left Richard Perry's Studio 55, Los Angeles), and Darrell Johnson formerly of JVC Cutting Center. The studio operated as Precision Lacquer until mid-1989, when they purchased a Neuman DMM lathe, the studio changed its name to Precision Mastering LLC. - subsequently, in 2005, to Precision Mastering, Inc.

Engineers known to have worked here and their signature: Stephen Marcussen (SM), Jay Willis (J or JW), Larry Emerine (LE), Stuart Furusho (SF), Tim Dennen (TD), Ron Boustead.

Records cut here can be recognized by "Precision" or "PL" etched in the runouts. When accompanied by DMM or D.L. (direct lathe), this means the Direct Metal Mastering method was used.

Also credited as:
- Precision Lacquers
- Precision Lacquers, Hollywood, California
- Precision, Hollywood
- Precision Lacquered