I have seen a lot of posts on this and the latest guesses were that they were made by Purolator for Toyota in the US. Denso makes the Japanese mfg ones.I noticed they changed the part # again so I lost count of how many times that has happened. Purolator filters run around $4 and Toys run around $5 so not a lot of difference in price.


1997 T-100 4X4 Xcab,Warn Hubs
02 Camry LE
2008 Yaris