Made in Canada, the leather appears to be of high quality - thick but stretchy. I love the awkward clasp. Thanks to other reviewers I ordered two sizes up [I wear a 32" but got a 36" and I agree it's the best idea - 34" would "fit" me but the extra length is comfortable and the tongue looks better. In fact, I'm surprised at how much a 2" strap [instead of 1-1/2"] improves the fit - and the look! β my 501s. Highly recommended! December 14, 2016: This is a follow up to my original review which WAS five stars I wear this belt almost every day and it shows little to no sign of damage around the holes It is thick but flexible and stayed black HOWEVER my husband did just ordered and it is noticeably thinner and has a gloss rather than matte finish, will not be returned but the severe degradation in quality is disappointing , so I know the toxicity warning label is a byproduct of CA's *extreme* attitude towards PC things are unnecessary marked, p even gas stations [are you going to stop driving?] and everyone knows it's crazy. Do you really think the belt will give you cancer!? Ignorant paranoia, if not ridiculous.