made in japan - and not to be confused with the cheaper chinese/korean epis. these elitist epis are usually priced at three times the price of their normal epi counterparts. some history : the gibson label appeared in guitars manufactured only in two countries - the usa and japan. the latter came out as "orville" - the first name of the founder of gibson guitars. now the orville line has been discontinued and has reappeared as "epiphone japan elitist series". the elitist series are manufactured with great attention to detail (check the web for more information on this) and so there's substance to the jap luthiers claim for their guitars being "second to none". many elitist users also rightfully say that the new jap epi elitists are way ahead in quality than current gibsons. i own many gibsons and can endorse this claim. this particular epi is a 2004 model - but almost new condition. black like toni iommi's. the electronics - pots, pickups - are all american gibson and the tone is superb. this guitar is extremely versatile - you can play blues, rock, metal and even jazz on this bad boy! comes with superb hard/leather case. fantastic axe - its counterpart model in gibson (61 reissue) costs more than double. this particular model has already garnered a reputation for quality and so is highly sought after in the usa and if you check ebay it is selling at a higher price than similar priced gibson sg models (sg special) and even competing with higher priced ones (sg classic). i'm selling it at exactly the price i bought it - 26k. not looking for a profit. i'm in bangalore - so interested buyers can contact me.