Not sure who makes their XML blanks, but I know they are made in the USA along with their SLi and PT. I had heard that Loomis made the XML which I think the modulus is closer to 44 million (though moduls does not make a big difference). The resin and taper help to determine the action of the rod. I have built on a few of their XML blanks and they were pretty nice. Good buy for the money.