m-up, Inc. engages in the provision of mobile contents, personal computer (PC) contents, and electronic commerce (E-Commerce) services. It operates through the following segments: Mobile Contents Distribution, PC Contents Distribution, E-Commerce, and Others. The Mobile Contents Distribution segment offers contents for mobile phones. The PC Contents segment handles paid contents such as fan club sites for personal computers. The E-commerce segment deals with the mail order of apparels, artist goods and video products, and compact discs through Internet. The Others segment engages in the Yurukyara business. The company was founded on December 14, 2004 and is headquartered in Tokyo, Japan.