I think it is Hakko of Japan. Hakko makes some good scopes. Companies get Hakko to make a few so they get good reviews then they send the manufacturing to China. They'll work for nothing. A report from Field and Stream did an impact test on Alaskan Guide about two months ago. The crosshairs moved over 6 inches down and 2.5 inches left. The Bushnell 3200 moved only 1/2 inch down @100 yards. The other scopes were a Leupold and a Burris I think. They all moved more than the Bushnell. I think the impact test is the most important b/c you 'll bump a scope more than you will use it in the rain, extreme heat or cold. None of the scopes fogged and they were all repeatable but the Bushnell won in all categlories including price. No I don't sell them, Bushnell is just a darn good scope.[/code]