The newer Mexican made Nicholsons LOOK alright. But they can be easily be filed with an old USA made Nicholson. I stocked up on USA Nicholson files during Lowes blow out sale last year.
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Severance Tool Industries still make great USA files. They sell files made from hss, carbide, cbn grit and diamond grit. Very high end stuff. Last time I checked a file was over $75 and I would expect higher prices now maybe 2x.
Grobet-Swiss is also a great choice.