Wigwam Jones , Sep 08, 2006; 11:59 p.m.
Makinon lenses were made by Makina Optical Co. Ltd. in Japan, and their reputation is not stellar, sadly. However, the word 'competent' comes to mind, and I have no doubt that excellent examples can be found. One nice thing about a lens maker like Makina on the used market is that their brand name cachet (they haven't any) won't work to run up the price. Thus, it can be cheap to experiment.
Many companies made lenses for Vivitar, from the sad to the sublime. The best, IMHO, were made by Kino/Kiron and Komine. Makina may have not been well-regarded, but again, for the price, might be worth a look-see for yourself.
And it is lens serial numbers beginning in '32' which are Vivitar branded but made by Makina.