No they are not they are made by kees. Yazoo bought them out that is where you get yazoo/kees. The spindles are different and the hydros are set up differet other than that they are pretty much the same. They also make Husquvara's mower. The toro/exmark are a better mower.
Good question. They may not make it but they definately source alot of parts from the same place. I think Exmark helped Kees out because Kees was not a real threat to the their market. If you want to see how closely related they are check out their addresses. Dick Tegtmeier worked for F.D. Kees, co-founded Exmark and started Encore....all are in Beatrice, Nebraska, a pretty small town. So I think it safe to say they were pretty close.<p>I bought a Kees because I liked the Exmark but not the dealers that sold them,and I got a pretty good deal too.