like title says ..I have no clue who made them but I'd say they are from some point in the 70's

one set says made in japan .. one set does not

the made in japan set look like a reissue of the other set as they are just slightly different 

I'll add some pics shortly ..

both sets are in good condition .. I started flattening the surfaces of one set , pre polishing but never finished things up..

$150 each set

I also have two accell dual point distributors .. one nice one .. one for parts 

fits big block dodge .. not sure which

-you will need both to complete a working dist as the shaft on the nicer one was cut off to adapt it to something else

these are the type with the screw down cap retainers , not the spring clips like a stock distributor

can add pics 

$150 for the pair