Claim: Bentley markets sports cars.

Bentley Motors Limited -LRB- -LSB- ˈbɛntli -RSB- -RRB- is a British manufacturer and marketer of luxury cars and SUVs -- and a subsidiary of Volkswagen AG since 1998 .   Headquartered in Crewe , England , the company was founded as Bentley Motors Limited by W. O. Bentley in 1919 in Cricklewood , North London -- and became widely known for winning the 24 Hours of Le Mans in 1924 , 1927 , 1928 , 1929 , 1930 , and 2003 .   Prominent models extend from the historic sports-racing Bentley 4 1/2 Litre and Bentley Speed Six ; the more recent Bentley R Type Continental , Bentley Turbo R , and Bentley Arnage ; to its current model line -- including the Continental Flying Spur , Continental GT , Bentley Bentayga and the Mulsanne -- which are marketed worldwide , with China its largest market as of November 2012 .   Today most Bentleys are assembled at the company 's Crewe factory , with a small number assembled at Volkswagen 's Dresden factory Germany , and with bodies for the Continental manufactured in Zwickau and the Bentayga manufactured at the Volkswagen Bratislava Plant .   The joining and eventual separation of Bentley and Rolls-Royce follows a series of mergers and acquisitions , beginning with the 1931 purchase by Rolls-Royce of Bentley , then in receivership . In 1971 , Rolls-Royce itself was forced into receivership and the UK government nationalised the company -- splitting into two companies the aerospace division -LRB- Rolls-Royce Plc -RRB- and automotive -LRB- Rolls-Royce Motors Limited -RRB- divisions -- the latter retaining the Bentley subdivision . Rolls-Royce Motors was subsequently sold to engineering conglomerate , Vickers and in 1998 , Vickers sold Rolls-Royce to Volkswagen AG .   Intellectual property rights to both the name Rolls-Royce as well as the company 's logo had been retained not by Rolls-Royce Motors , but by aerospace company , Rolls-Royce Plc , which had continued to license both to the automotive division . Thus the sale of `` Rolls-Royce '' to VW included the Bentley name and logos , vehicle designs , model nameplates , production and administrative facilities , the Spirit of Ecstasy and Rolls-Royce grille shape trademarks -LRB- subsequently sold to BMW by VW -RRB- -- but not the rights to the Rolls-Royce name or logo . The aerospace company , Rolls-Royce Plc , ultimately sold both to BMW AG .