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I don't doubt that your instrument is Austrian made despite these considerations.

I cannot relate it to an Austrian factorym unless we are speaking of a pre-WWI instrument, which then rather would be Bohemian.

My eyes relate the bell profile and the high body to US made instruments of the early 20th century.

My galleries have another sample of the same brand, which I rather relate to models coming out of 4 countries, which are not obviously related in a quartet, but rather in two pairs: Czechia, GDR, Belgium, and the Netherlands:

Thumbnails of a Champion Silver Piston (brand) of Chicago euphonium with 3 top pistons:
http://photos.groups.yahoo.com/group/yo ... phonium+3P

Klaus

Champion Silver Piston

...was a brand name used by Lyon & Healy out of Chicago for instruments that they imported from various manufacturers. They sold band instruments from 1864 until about 1940. They still exist today, but only make and sell harps, although they are known as one of the best harp manufacturers in the world. They manufactured their own band instruments at one point in time, but for most of their existence they were a dealer rather than a manufacturer. All of their records were destroyed in a fire (as seems to have happened with many manufacturers) so there is no way to tell for certain where or when it was made.

There doesn't seem to be much interest in their instruments among collectors, other than perhaps their "Own Make" instruments or the ones that they made in conjunction with Courturier. It could be a decent player, but it's hard to tell because they used so many different companies to make their horns. If it plays, your friend should enjoy it.