Not to mince words - but I think Ford Racing markets/sells it; but I believe it's made for them by others. There's virtually none of their product that they make themselves. For example, their 1.7 Cobra-style roller rockers are made by Crane. Their E303 camshaft was designed by Crane (identical to Crane's PowerMax 2040). You'd have to ask Ford Racing who 'makes' the B for them.