Callaway Golf Company, together with its subsidiaries, designs, develops, manufactures and markets golf clubs and golf balls. The Company also sells golf accessories such as golf bags, golf gloves, golf headwear, travel covers and bags, golf towels and golf umbrellas. The Company generally sells its products to golf retailers, directly and through its wholly owned subsidiaries, and to third-party distributors. The Company's products are sold in the United States and throughout 107 countries around the world. Direct wholly owned operating subsidiaries of the Company include Callaway Golf Sales Company, Callaway Golf Europe Ltd., Callaway Golf K.K, Callaway Golf Korea Ltd., Callaway Golf Canada Ltd. and Callaway Golf South Pacific PTY Ltd.