Kayaba owns Paioli. I not sure if the following is completely correct, but from what I understand, Paoili makes the highend facotry race parts for KYB. As a result, Paoili uses some of the KYB parts, and makes some production parts using KYB goods as well as making aftermarket Paoili forks. Recall the cherished KYB 46mm conventional forks, they lived a long life (still available, I think) as the Paoili "blue steel" 46mm RSU fork. This is the fork that came as an option on TM motorcycles and was used by Kevin Hines on his CRE conversions.
