Almost certainly China or the Phillipines. Bauer are German importers from the Far East of good qualiity but not top end gear. Don't be too sniffy though as many Nikon scopes are made in the Phillipines and they fly off the shelves in the US to considerable customer satisfaction from a shooting population far bigger and more active than our own; but we do love being parochial. Why pay VW prices for a re-badged Skoda?!!
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