Tweaktown published a report of a tour through one of Gigabyte's factories.

Quote: "t wouldn’t be a Computex without at least one factory tour, and GIGABYTE was kind enough to offer us a tour of their Nan Ping factory out in Taipei.
This is only one of the many factories that GIGABYTE has around Asia, but this is the heart of GIGABYTE – it is where all the new research and development happens, along with production of the new boards that come out (all the new P45 boards are coming from this factory). Motherboards based on the lower cost chipsets like 945G come from China to reduce costs even further."
Read the full report on Tweaktown.