American Essentials is a wholly owned subsidiary of McGregor industries. American Essentials was founded in 1928 in Toronto. Socks are available for women and men. Women, try the American Essentials Women's American Essentials Cotton No-Elastic Top Sock. For the men - American Essentials Cotton Button Fly Boxer, American Essentials V-neck, crew, or tank shirts are a must have for the man who wants comfort and style.