Made in Chy nuh, mutliple very cheap examples on Alibaba, buy at your own risk ie: ?? reliability (sudden loss of steering), ?? internal parts availability/similarity (or not) to OEM Toyota, etc, etc.
Also the 44110-60211 is the previous part number that has been superceded to a new part number, 44110-60212, which has a larger diameter sector shaft.
IMHO better off rebuilding your original if a new box is more than you want to spend (~$3500-4000 US discount, ~$2000-2500 UAE, maybe less japan4x4 export, add shipping and Tariffs)
Search for the new part number (44110-60212) in this forum and/or "105 steering gear sector shaft pitman arm" and you'll find the previous discussions
Here's the major thread:
Well, next project on the list and has been for a long time is to rebuild my very leaky gear box and while at the same time upgrade to the 105 series sector shaft and pitman arm.
I was planning on doing the rebuild myself of the gear box but after talking with Robbie I decided that I'd better let the pros take care of this as we aren't talking about a $50 assy here (OEM gear boxes from Toyota run well north of $2000!!).
Cruiserdrew keyed me in on West Texas Off Road that specializes in PS gear boxes, hydros, porting, etc. He had great luck with them and the prices are very...