Wheatland Tube elbows, couplings and nipples (EC&N) are made with the same materials as our conduit and produced in-house, right here in the USA. Steel EC&N are manufactured through our specialized hot-dip and galvanizing processes, and then the couplings are electroplated ─ setting the quality benchmark for the industry. Aluminum EC&N are made to the same high standards. Using the latest technology and equipment, we are the only conduit manufacturer who produces our own EC&N. We think keeping raceways smooth from start to finish is worth the effort.