Taiwan. Often near Japan quality products. I have the Gearwrench 81230P 120xp 4-piece set in 1/4, 3/8, 1/2 flex head. Excellent quality, 120 clicks (3 degree). Most of my tools are German and American (Stahlwille, WERA, Wiha, Knipex, Snap-On) and I'd put this Gearwrench set up there with the...