Universal Abit (formerly ABIT Computer Corporation) was a computer components manufacturer, based in Taiwan, active since the 1980s. Its core product line were motherboards aimed at the overclocker market. Abit experienced serious financial problems in 2005. The brand name "ABIT" and other intangible properties, including patents and trademarks, were acquired by Universal Scientific Industrial Co., Ltd. (USI) in May 2006.The parent firm closed the brand as of 31 March 2009.