The label says it was made at West Knitting Mills Inc. After looking for the location on the internet, I discovered it's located in Wadesboro, NC 28170. This version is very similar to the one I wore aboard Camp Pendleton on guard duty during 1970-71. It did get cold in those mountains in January and February and the one I was issued then did a great job of keeping my head and ears warm during those 4 hour tours between 1600 and 0600 each day. The win blows cold in those California Mountains in the winter!! ! lost mine somewhere around 1984 when I was in reserves and it took me a long time to find a new one, which I wore out over the next 20 years. I finally was able to get this one so I ordered three to be safe next time. The weave is tight and flexible and holds in the warmth. Gave one to my Son and he's loving it as well. Son-in-law is happy with his as well. Well worth the cost!!