My cowboy Goya guitar was made by Levin probably in the late 1960's as best I can tell. The inside label says, "Model No.T-23 Serial No. 359623 Goya Guitars Inc., New York, N.Y. 10010 Made in Sweden." This model does not appear in my 1962 or 1964 Goya Guitar Catalogs. A model T-23 is shown in my 1966 Goya guitar magazine ad. "Click" here to see that ad page. This guitar model can also be found on page 6 of my 1967 catalog "Click" here to see that catalog page. As you can see the original machine heads have been replaced. For more information about the Levin company go to my "Goya Information" page. If you have any additional information about this guitar model or Levin please email me. Thanks