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), creating Astrup Høyer. [1] Astrup Høyer was taken over by Aker Norcem (later Aker AS) in 1986 and was rebranded to Aker Entreprenør, [1] bringing an end to the Høyer name at the company. Aker Entreprenør would be acquired by Veidekke in 1991. [3] [1]