Heil air conditioners are manufactured by International Comfort Products. This manufacturer owns several subsidiary brands in addition to Heil, including Day & Night, Comfortmaker and Tempstar.
ICP has been producing air conditioners for over 50 years, with current production taking place in factories in the United States, Mexico and Canada. This company is currently itself a subsidiary of the Carrier Air Conditioning and Heating Corporation, having been acquired itself in 1999. In addition to Heil products, ICP is also the exclusive manufacturer of the home air conditioning, central air and heating products sold under the Kenmore brand by retailer Sears.