The rumor that Kioti's are just old version Kubota's or built under license have been around for a long time. I don't know if there is any fact behind those rumors. But the engine, trans, differential and hydraulics are all greatly different. (After all the Kioti weight is 5-800 pounds more, so how can the guts of the tractor be the same?) Only the sheet metal 'looks' the same. You decide.