Made in China, though AFAIK they wind their own transformers there. They say 'final assembly in Leicester', though how much that involves is unkown. Of course, Icon are hardly unique in that, and there are a great many major brands doing something similar.
I can't comment on the amp, as I've never heard one. It's a push-pull EL34 design with what I would guess is a fairly conventional circuit so it's likely to have a similarly conventional sound. Not the ultimate in valve amplifiers, but at the price it looks like a good entry into the world of glowing glass. The backup of a UK company is a big plus point with the world in its current state, and Icon's reputation seems decent as well.
