There are no "off shore" Taylor or Martin guitars. If it says Taylor on the headstock it was made in El Cajon California, if it says Martin & co. on a Martin it was made in PA. Both of these companies actually have some AMAZING guitars at the lower end. (I say lower end, but they are both high end companies so its not in the Norman range) Martin has a guitar called the DX1 that we sell for $599.00, solid top. and you know what.. it actually sounds great. My favourite would be the Taylor 110 between the 2. The Taylor plays and sounds fantastic. They go for $629.00 If you're looking at the 300-400 range I'd recommend a Norman. But get one with a spruce top and not the cedar(B-20 spruce, B-18 cedar), because the finish is so thin and cedar is so soft that I can guarantee you'll hack through the top in two years.