T. & S. (Theodore and Samuel) Abbot of New London, New Hampshire.

Very little is currently known of the T&S Abbot partnership. It is assumed that it comprised Theodore and his well-known clockmaking brother, Samuel Abbot. This partnership is briefly referenced in Charlie Parsons' book, New Hampshire Clocks and Clockmakers.

Theodore Abbot, Samuel's older brother, was born on February 23, 1784, in Concord, New Hampshire. He was the son of Stephen Abbot (10/27/1746 - d. /12/1811) and Mary Giles (3/24/1754 - d 1823). Theodore was one of seven children. Theodore married Polly Burpee (b.1791-d.1878) of New London on June 25, 1809. They had eleven children. The first child, Amasa, was born on April 21, 1810. This is important to know since it puts the Family in that town in that year. The following nine children were born in the same town. The eleventh child, Lydia Jane, was born in 1834 in Wendell. Theodore is listed in the published town histories as a farmer and lived in New London and Wendell, now Sunapee, NH. The town name of Wendell no longer exists. Its name was changed in 1850 to Sunapee, named after the lake and the mountain. The town that became Sunapee was first established in 1768 as Saville. The name Saville was changed to Wendell in 1781, and then in 1850, it was changed to Sunapee, which remains today. Sunapee is an Algonquin word meaning "Goose Lake." (Whittier Perkins (1765-1813), a wooden geared clockmaker who moved to Wendell in 1790.) The earliest settlers of this area were farmers drawn to the region because of the fertile valleys. The Herseys built a grist mill to take advantage of the water power harnessed from Otter Brook in 1798. Soon after, the George family purchased the grist mill and later built a sawmill further downstream. This area became known as George's Mills. Theodore died at George's Mills (Sunapee), New Hampshire, on May 8, 1855.

Samuel Abbot, Theodore's clockmaking brother, was born May 14, 1791, in Concord, NH. He was the son of Stephen Abbot and Mary Giles. Samuel began his career as a clockmaker, watchmaker, silversmith, and jeweler in Dover, NH, in 1812. On March 5, 1813, Samuel married Jane Day of Concord, New Hampshire. Together, they had two sons. Their son, John Sullivan Abbott, worked in Montpelier, Vermont, in similar trades. The Abbott family moved from Dover to Boston, Massachusetts, in about 1827. Samuel is listed in the Boston Directories as a clockmaker from 1827 through 1830. He is listed at several addresses: first at 11 Pitt Street, then 64 Hanover Street, and lastly, at 33 Merrimack. In 1830, Samuel left Boston and moved North to Montpelier, Vermont. He first advertised himself as a clock and watchmaker there in January 1830. Samuel also sold silverware, watches, and musical instruments. In 1831-32, he partnered with Mr. Freeman as Abbott & Freeman. While in Montpelier, Samuel trained J. G. Hall as a clockmaker. Abbott was again listed in the New England Business Directories as a watchmaker and jeweler at Montpelier in 1849 and 1860. Samuel lived there until his death on May 4, 1861, at 70, and is buried in the Green Mountain Cemetery in Montpelier, VT.

Examples of tall clocks, shelf clocks, New Hampshire mirror clocks, lyre wall clocks, and patent timepieces have been found. Samuel is noted for his distinctive three-pillar, "grand piano" shaped timepiece movements. Many of these clocks are found with a teardrop-shaped pendulum keystone. A watchpaper also survives. It is in the collection of the American Antiquarian Society in Worcester, MA.