I would like to use this thread to pull together information on these makers and their relationship. What I have found leads me to theorize that Jacot had most of the ideas on watchmaking, and filed the patents, which were assigned to Saltzmann. Saltzmann put up the capital and Nicoud joined and may have contributed the signature gold and blue steel hands. My first example supports the idea that Jacot and Saltzmann were partners once Jacot returned to Switzerland and begn exporting watches. This is a 22-24 size pivoted detent chronometer. The dial originall had two feet which have been ground off. It is not rim attached and seems to have been on the watch from its origin. There are no holes for feet in the dial plate. the watch number 499 is engraved along with S&B Co which I believe to be Saltzmann and Jacot. Saltzmann's name is first because, I believe, he was the senior partner. There are not holes for dial feet sp the dial seems have been rim attached and is probably original. There are not a lot of 20-22 size rim dials around and it has some minor damage. The movement is almost certainly from Louis Audemars. This very unusual detent chronometer with helical balance spring shows up in Zantkes book. The example shown has a different balance cock and is free sprung. A balance cock very similar to this is on another helical spring pivoted detent example in the Zantke book. The case is silver but marked only with the watch number and a trademark. The crown mark is very similar to the trademark roistered by Jacot in partnership with Courvoisier, when he worked in New York. Obviously this is not a gold case but there were no laws against using this mark on a silver case in the US. I suspect this is an early example from the Jacot-Saltzmann partnership and if the hands are original and they seem to be, the precede bringing Nicoud into the group.