[cmd miler]

Specialized as a SS 26er and Trek sells the SU. Anyone else? Not sure I want a 29er.

 

[kramnnim]

Redline Monocog...

 

[DeeEight]

Jamis and Fuji both have full rigid mtb's at the lower-end of the model spectrum.

 

[cobba]

Geared: http://www.salsacycles.com/alacarte.html

Single speed: http://www.salsacycles.com/juansolo.html

 

[trailville]

When you say "manufacture a 26" rigid MTB", do you mean sell a bike designed for suspension but sold with a rigid fork on it, or do you mean sell a bike with a frame specifically designed for a rigid fork?
I would be curious if there is anyone out there still doing the latter (other than a custom shop).