This is NOT the Sony TPS-L2, This is a generic Walkman sold by JCPenny. 😂 However, I was surprised by the built quality and sound quality. This was made in Taiwan 🇹🇼. I assume that it was made in the late 70s or early 80s, there’s no Dolby NR, but it doesn’t need it. The sound is loud and clear with very very little wow and flutter. It has hot mic and separate left and right volume control just like the TPS-L2 I wouldn’t be surprised if this is a Sony OEM. I am impressed by it’s quality especially for the price I paid, totally worth it 😂🍻👍🙏