The Buick Model B was Buick's first model as an independent company, later becoming part of General Motors in 1908. It was built in Jackson, Michigan. A model B was exhibited in 1905 at the New York Auto Show as a promotion of the model C which would be the same. William C. Durant introduced the car himself at the exhibit, and took new car orders at the car show, raising sales from 37 cars in 1904 to 750 in 1905. It had a 2-cylinder, horizontally opposed engine – the world's first production OHV (overhead valve) engine – installed lengthwise within the frame, had a planetary transmission, with a cone clutch and two forward speeds and one reverse gear. The engine was rated at 21 bhp. In later years, it was renamed as improvements were made. The chassis was shared later with the Oldsmobile Model 20 when they became a division of GM while the overhead valve engine wasn't used by Oldsmobile. It had a retail price of US$950 ($27,364 in 2020 dollars for the touring sedan.
(Description text adapted from https://en.wikipedia.org/wiki/Buick_Model_B)