Made in the USA. I love Allen Edmonds products and have several pairs of their excellent shoes, but I'm giving this belt 3 stars because it's not worth the price. Also, it's oddly faint for an AE element. I kept mine (after swapping sizes) because the color and perforations matched the shoes I bought the belt for. Caveat: Some people say they are long, but my waist is exactly 32 inches and the 34 inch belt was too long. 32 is right where it should be with enough extra strap.