The SS Jaguar 100 is a British 2-seat sports car built between 1936 and 1939 by SS Cars Ltd of Coventry, England. The manufacturer's name 'SS Cars' used from 1934 maintained a link to the previous owner, Swallow Sidecar, founded in 1922 by Walmsley and Lyons to build motorcycle sidecars. In March 1945 the S. S. Cars shareholders agreed to change the name to Jaguar Cars Limited. In common with many products of the thirties the adoption of an animal name was deemed appropriate and the model name "Jaguar" was given to a new SS saloon car in 1935, and then to all new SS models. The '100' was for the theoretical 100 mph maximum speed of the vehicle. The chassis had a wheelbase of 8 feet 8 inches (2.64 m), and was essentially a shortened version of the one designed for the 2½-litre saloon, a car produced in much greater numbers, and first seen in the SS 90 of 1935. When leaving the factory it was originally fitted with 5.50 or 5.25 × 18 inch tyres on 18 inch wire wheels.[7] Suspension was on half-elliptical springs all round with rigid axles. The engine was a development of the old 2½-litre Standard pushrod unit converted from side valve to overhead valve with a new cylinder head designed by William Heynes and Harry Weslake. The power output was increased from 70 bhp (52 kW) to 100 bhp (70 kW). Twin SU carburettors were bolted directly to the cylinder head. In 1938 the engine was further enlarged to 3½ litres and the power increased to 125 bhp (93 kW). The four-speed gearbox had synchromesh on the top 3 ratios. Brakes were by Girling. The complete car weighed just over 23 cwt (2600 pounds, 1150 kg). On test by the Autocar magazine in 1937 the 2½-litre (20 RAC hp rating) car was found, with the windscreen lowered, to have a maximum speed of 95 mph (153 km/h) and a 0–60 mph (97 km/h) time of 13.5 seconds. With the 3½-litre (25 RAC hp rating) the top speed reached the magic 100 mph (160 km/h) with a best of 101 mph (163 km/h) over the quarter mile and the 0–60 mph (97 km/h)