Charlie: It is likely Brown & Flather, Solly Works.  It was a Joiner Tool
Maker operating 
-1837-1849- (per Ken Roberts "Some 19th C English Woodworking Tools" p.
238).
--ErvSaws 
On Tue, 29 Jul 97 14:38:38 -0400 cnewbold@m... (C Newbold)
writes:
>A while back, Brent Beach asked for help identifying a spokeshave ---
>.....
>
>The shave that I cannot identify has mark
>
>   ?ELA??EH & SONS
>     SOL?V WORKS
>     SHEFFIELD
>
>where most of the letters in the company name and works name
>are just guesses.
>
>Brent,
>
>I have a spokeshave made by D. Flather and Sons of Solly Works, 
>Sheffield, 
>England.  I suspect that is what you have also.  Check the marks again 
>to see 
>if they agree.  If so, you've got some good 19th C Sheffield steel 
>there.  
>:-) 
>
>There is more data on Flather in Roberts book "Some 19th Century 
>English 
>Woodworking Tools".  Unfortunately, my copy is at home and today I am 
>suffering from CRS (Can't Remember Sh*t).  
>
>Charlie
>
>----------------------------------------------------------------