I need to by a new mast for a sailing boat 105 feet long. For this I
require a list of companies whose build aluminium mast for sailing
yacht in USA

Greetings Labobine!  I have located a few choices for your perusal.  

From a link at http://www.goboating.org/member_profiles.asp?action=view&member=summerfi
I discovered the Summerfield Boat Works.  Their web site is located at
http://www.summerfieldboat.com/ and their services cite "Welding and
Fabrication - Bring your boat or just your project" and "Expert
Fiberglass, Wood and Metal - Craftsmen on premises"  They also offer
Seldon masts and rigging.

The address is:
SUMMERFIELD BOAT WORKS
1500 S.W. 17TH ST. 
FT. LAUDERDALE, FLORIDA 33312
Phone: 954-525-4726
Fax: 954-525-8613
Email: page@summerfieldboat.com


Selden Masts website is located at http://www.seldenmast.com/.  Their
masts selections page is found at
http://www.seldenmast.com/img/Catalogue/1_2_2_1.jpg.  They offer a
contact form at http://www.seldenmast.com/page.cfm?id=2069


Offshore Spars also makes custom masts.  Their web site is located at
http://www.offshorespars.com/index1.htm and they cite two U.S.
locations:

OFFSHORE SPARS
Sales and Manufacturing
50200 E. Russell Schmidt Blvd.
Chesterfield Twp., MI 48051 USA
Tel: 586-598-4700
Fax: 586-598-4705
info@offshorespars.com

OFFSHORE SPARS - WEST
Sales and Engineering
617 36th Street
Manhattan Beach, CA 90266 USA
Tel: 310-939-9853
Fax:310-939-9863
infowest@offshorespars.com

A list of their delivered projects may be viewed at
http://www.offshorespars.com/delivered.cfm and include aluminum masts
for vessels of various lengths.


Dwyer Aluminum Mast Company is located at http://www.dwyermast.com/ 
Their contact information is:
2 Commerce Dr.
N. Branford, CT 06471
(203) 484-0419 (Phone)
(203) 484-2014 (Fax)
E-Mail: sail@dwyermast.com   

Their mast selections may be viewed at
http://www.dwyermast.com/MASTS/masts.htm and their pricing and company
information is located at http://www.dwyermast.com/terms.htm  I
located the link from a page at
http://www.crockersboatyard.com/links.htm which featured many website
links for sailing products.  (I also found the Seldon link there.)


This link offers masts but did not specify if they were wood or
aluminum.  I believe they may be wood but I want to include the link
anyway: http://shop.sailboatowners.com/masts/detail-mast.tpl?&fno=400&cart=32531695595929&group=307


The Halls site offers carbon products but I must include the link
because of the breathtaking photo on their home page that I think you
will enjoy: http://www.hallspars.com/


A comprehensive list of related sailing links is located at
http://www.boatowners.com/sail_spars_rigging.htm.  They cite mast
builders in the list and I had already located some of the ones listed
there.  I wanted to include the list for you to bookmark as it may
have a link for your future use.


I located many wooden and carbon-base mast builders as well as mast
construction located outside the U.S. and I did not include those
since you specified U.S. in your query.  Should you have any questions
regarding the links or information I have provided, please request a
clarification and I will be happy to respond.  I hope that one of the
builders I have provided will be suitable for your needs.


SEARCH STRATEGY:
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aluminum  mast construction sailboat
aluminum mast makers
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masts spars and rigging aluminum