My Onkyo speakers have a tag on the back that say's "inspected and authorized by Onkyo" which leads me to believe that they were not manufactured by Onkyo. They probably designed them but were made by a large speaker plant in China. I think the same is true for most of the stuff we buy. There are only seven or eight tire makers but look how many tire brands there are. My Onkyo receiver was made in Malaysia. I wonder how many different brands of receivers that plant makes. It would be nice to know who makes what, but those files are classified! Someone who owns a A/V store in Fremont CA. once told me in passing that Sherwood makes H/K's receivers. I don't know if that's true or not but it wouldn't surprise me if they did. I also have an H/K 520 btw. This would make a good article for a magazine wouldn't it? Hopefully someone else know's more than I do. Gene