Sharp-eyed PW Eagle knows how to go with the flow. Under its own name and through its USPoly Company subsidiary, the company makes polyvinyl chloride (PVC) and polyethylene (PE) pipe for water utilities, electrical wires, fiber-optic lines, plumbing, construction, and agricultural uses. The company, which does business primarily west of the Mississippi, distributes its products through internal and external sales representatives. It operates nearly a dozen manufacturing facilities. PW Eagle was acquired by J-M Manufacturing in mid-2007 for about $400 million; the companies are operating collectively as JM Eagle.