Mac Guff is a French visual effects company based in both Los Angeles, USA and Paris, France, where it is headquartered. Mac Guff specializes in the creation of computer-generated imagery for commercials, music videos and feature films. 270 graphic artists, vfx supervisors and producers, computer engineers and administrators are usually working on 100+ million files (for Despicable Me). In mid-2011, the company was split in two, and the animation department has been acquired by Illumination Entertainment (Universal Studios). The new company is named "Illumination Mac Guff" and has capital worth 3.2 million euros.