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C&E Inc., also known as Computer & Entertainment Inc. , is a Taiwanese video game company based in Taipei. Established in the early 90's, the company developed "unlicensed" titles for the consoles NES and Sega Mega Drive with the exception of Simulation Zoo, which was published by Soft Bank for PlayStation and Sega Saturn.

In 1992, some of its members had left the company for the foundation of Hummer Team, a NES pirate game development studio (that which was defunct in 2006).

The rights of their most well-known Beggar Prince and Super Fighter are now in the hands of North American company Super Fighter Team, which has adapted them to new platforms after translating them into English and performing bug fixes and improvements.

Though C&E is still in business, they no longer produce video game software.