The founder is Italian and the advertisements say "Inspired in Italy"... But it was developed I believe in California and assembled in china.   I will say though that the durability, quality, engineering, innovation and performance is something defiantly not American but feels like a mix of...

Do the v-moda m-100's lack kevlar for the two wires that between the left and right earcups? or do they have them?   If they left them out, they should have really put them in or at least than not have exposed the wires outside the headphones.