Pearl Corporation is organized and functions as a wholesale distributor of drums, percussion musical instruments and flutes for the United States. The majority of drums and related items are manufactured by Pearl Musical Instrument company and imported directly from company owned factories located in Taiwan and China. The flutes are manufactured in Taiwan and Japan while the latin percussion instruments are manufactured in Thailand. Pearl Corporation is also the exclusive U.S. distributor of Adams timpani, marching brass, and mallet percussion instruments.

Pearl Corporation is a wholly owned subsidiary of Pearl Musical Instrument Company, whose headquarters is located in Yachiyo City, Chiba, Japan. Pearl Corporation owns and operates a permanent 140,000 sq. ft. facility in Nashville, Tennessee, consisting of offices for management and staff, customer service and inside sales, and warehousing and distribution. Pearl also operates a distribution facility in Chambersburg, Pennsylvania for quick delivery to the East Coast dealers. Pearl derives stability and competitiveness from being part of a larger and financially stable organization that can provide world class products at competitive prices, along with a research and development program that responds quickly to developments and/or changes in the market place.