F2 Company Limited (エフツウ株式会社) is a consulting company run by Fumio Kurokawa (黒川文雄). The company was partially formed from former Tokyo Design Center (Sunsoft) employees. Kurokawa was involved with the production of the Bandai Pippin ATMARK system; as a result of that involvement, F2 set up a production team to develop games for it. Kurokawa was also the president of the publishing company Culture Publishers, the originators of the Simple 1500 series of budget-priced games. (Culture Publishers later sold its game business to D3 Publisher.)

Most of the game development staff moved over to BEC around 2000, forming the core of BEC's Kanbe-gumi team.