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'''Burma, Saing Yane Forest Tramways'''
The 'Saing Yane Teak Forest' in the 'North Toungoo Dision' was leased by the 'Burma Forest Department' to under companies under lease agreements:-
The following have been identified as using Tramways:-
'''MacGregor & Co'''
<ref name =BO02>“Industrial Railways and Locomotives of India and South Asia” compiled by Simon Darvill. Published by ‘The Industrial Railway Society’ 2013. ISBN 978 1 901556 82-7. Available at http://irsshop.co.uk/India. Reference: Entry BO02 page ....</ref>.
'''Crisp & Company''', were operating a 3 mile(5km) 2ft/610mm narrow gauge([[Rail_gauge#Narrow_Gauge|NG]]). This line was in use in 1913-14. The lease including the tramway was taken over by 'Steel Brothers & Co Ltd' (see below) in 1921 <ref name =O01>“Industrial Railways and Locomotives of India and South Asia” compiled by Simon Darvill. Published by ‘The Industrial Railway Society’ 2013. ISBN 978 1 901556 82-7. Available at http://irsshop.co.uk/India. Reference: Entry BO01 page ....</ref>.
'''Steel Brothers & Co Ltd'''
<ref name =BO03>“Industrial Railways and Locomotives of India and South Asia” compiled by Simon Darvill. Published by ‘The Industrial Railway Society’ 2013. ISBN 978 1 901556 82-7. Available at http://irsshop.co.uk/India. Reference: Entry BO03 page ....</ref>.
