Høyer-Ellefsen A/S was a Norwegian company. It was established in 1896 by the ingenieur Sigurd Høyer-Ellefsen.[1] He was managing director until 1925. In 1902, it became a stock based company.[2] In 1981, the company was taken over by Orkla, that merged the company with Astrup & Aubert (est. 1933), making a new company called "Astrup Høyer".[1] Astrup Høyer was taken over by Aker Norcem (later Aker AS) in 1986 and was rebranded to "Aker Entreprenør". The company was acquisited by Veidekke in 1991.[1]