Depends on the power and series. The older DX was a ISM engine made in Japan. The A series and what was the JX series are Iveco based engines from FTP, (FIAT Power Trains). These engines are in the Case IH family, as FIAT is the parent company of both Case IH and Iveco. Until a short time ago, Iveco and Cummins had a joint venture called CCD, so some engines in the Cummins line has Iveco DNA, including the Cummins diesel in Dodge trucks, which FIAT is the managing partner of Chrysler Group. It is a very integrated world. Iveco makes a very good engine, and the ISM is a stout product as well. The newer small tractors replacing the ISM based products will be L S made in Korea I think.