I have read and been told by staff at Tourneau that the Uboat is made by Panerai. It seems to be a matter of contention if these are or are not made by the same manufacturers as Panerai. It does not really matter much at all to me, it simply seems like interesting information which I passed along here. Whoever makes them is doing a good job. As Roger stated, it is a watch that grabs peoples attention and
is quite the looker. I think it is a great timepiece and that is why I bothered to bring it up.