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It is the time involved in doing quality work. Most of the "high end" shotguns have quiet a bit of hand engraving and checkering...or let say hand work plus high quality materials.

However the really hugh money is in the collectable end of these guns. On some of these guns 100K isn't anything.

The pecking order in Shotguns usually goes

Purdy..English SXS
Holland & Holland...English SXS
Westley Richards, Rigby, Dickison, Woodward etc...all English SXS

Parker..American...the Packard of American Shotguns
Fox...American SXS
Ithica...American SXS
Winchester..MDL 21 SXS
L C Smith..American SXS
Lefever.. American SXS

All the American companies have long since gone out of business mostly during the Depression. Parker has been recreated in Japan as repros and production has ceased as far as I know, and Remington has restarted very limited production of supposedly less than 50 guns a year...their A1 Special is 48K. Begining price is 12K.


Really high grade shotguns usually come out of Italy or even Spain now...Rizzini, Garbi to name the ones I am familar with.

SXS guns are a world unto themselves. The newer shotguns put the old timers to shame when it comes to any kind of competition. But ask anyone who owns a SXS and they will tell you they love em.