Keihin Indiana Precision Technology (IPT) appear to have designed the Honda ECUs. They have a website. J. Wong: on a tangent, Indiana Precision Technology / Carolina System Technology does the latest Honda ECU's... i don't know where they are... Indiana? one of the Carolinas? A. Burke: Indeed many (all?) recent Honda cars/trucks may have Keihin ECUs, however the ECU (Honda calls it "ECM/PCM") for the '98 Accord was manufactured by Motorola.