Totally identical to the Lutz 102s except in case design (this rule is the only one i have where the case actually still has the real belt loop) and scale arrangement (this one actually has printing on the back). The lutz rules are actually very nice rules. It seems the company didn't skimp on construction, preferring to economize by only having one physical design. They're made of some kind of darker wood (it's definitely not bamboo, which makes it a little unusual for a japanese-manufactured rule), with a laminate for the scales. i'm pretty curious about this company (both lutz and whoever manufactured the thing). if you know anything about them, feel free to send me mail, ok? have i said that often enough?