Production duo of Martyn Ware and Ian Craig Marsh doubling as a business-like entity, formed in between their departure from The Human League and their formation of the trio Heaven 17 with Glenn Gregory.
In the documentary Synth Brittannia, Ware spoke about B.E.F. being formed in response to musicians becoming increasingly business-focused, even down to some of the more outsider/“punk” artists.

Standalone releases in the B.E.F. name were the 1981 instrumental cassette Music for Stowaways and the three-volume covers project Music of Quality & Distinction. The first few Heaven 17 albums were also promoted as BEF projects, most prominently on debut album Penthouse and Pavement.