The box is labeled B & O Power 2-8-0, United Scale Models Mfd Atlas Industries, Inc. Kawaguchi, Japan, Exclusively for Pacific Fast Mail. This is part of an estate sale. The unit has been bench tested and really runs extremely nicely and quiet for brass. It shows little ware. The box is in great fair to poor shape. The foam is in good shape. I was really surprised how quietly this model runs. Payment due within 5 days and returns are accepted within 7 days. I prefer shipping to the lower 48 states.