It is Rising Sun Engines..out of Chico,CA. I talked to a rep today about the 3.2SOHC...He said that was a domestic engine,and the one I'd be getting would be re-manufactured.I guess they don't use the 3.2 in Japan...It seems like a good deal..at least I got some straight answers from the guy and he seemed helpful...Seeing that theres no decent 3.2's around here for sale(lots of earlier V-6's)and its still cheaper than what it would cost to rebuild mine,I'm seriously considering it...Thanks for all your help and advice guys...I'll let you know how this turns out......John