RepulselHand made in the USA. I don't like the look of these square ones, but I keep nearly talking myself into buying one of their B19 watches which cost more than this. They just look great to me and I like that they're made in California. They make their own cases in house as well as other parts. I'm sure they're priced in a way that makes it worth their while to exist as a small business, but almost any non-mass produced watch is overpriced like this compared to the cost of materials. To be honest, the percentage of materials cost to retail price is probably more favorable than toilet paper you buy at Wal*Mart if you want to know the truth :)