M.O.E., which stands for Masters of Entertainment, is a Japanese animation studio owned by Pony Canyon. It largely created ecchi series. It's probably defunct, as its last series, Ultimate Girls, was released in 2005. Don't confuse with Moe.
M.O.E. was the main studio for the following series:
- CosPrayers (with Studio Live)
- Hit o Nerae
- Love Love?
- Hanaukyō Maid Tai (2001 version)
- Steel Angel Kurumi (with OLM Incorporated)
- Ultimate Girls