China. Ours will be made in China. We will be glad to make you a set here in the USA, but for 3 times the cost to you. We went to almost every foundry in the US and got the same story. The tooling was a bazillion dollars, the raw product, before hardening, assembly etc.. was more than we could sell it for retail. The only market that might support it would be the pro market, but SnapOn, Craftsman, MacTools etc...they ALL actually OWN complete foundries in China, Taiwan, Mexico. We were extremely disappointed that we were forced, by the manufacturing situation in America, to go elsewhere. But it was either that or quit. It was a hard lesson to learn. We fantasize about getting big enough to buy our own foundry here in America, but we are not a big corporation. We are just a typical little family. Like Stanley was. And you have to deal with the EPA, OSHA, prohibitive tax laws, crazy employment laws etc.... I have an American Eagle tattooed on my arm. I would LOVE to make it here, but we can't. We have a good product, excellent foundries, fully guaranteed, and we have good quality control. Give us a chance.