In the fiercely competitive environment, that confronts the fashion and apparel industry today, success depends on implementing strategic plans that will reduce manufacturing costs, enhance quality and design, maintain service levels to retailers who often work with minimal inventory and implementation of agile and reliable supply chains. Like many other finished apparel manufacturers, Presto Limited, a United Kingdom based firm must try to find locations where it can contract out manufacturing for supply to the United Kingdom and possibly the European markets. A trend towards constantly rising labour costs in the United Kingdom have seriously impacted the firmÕs profitability and Italy, Lithuania and Mauritius were the alternative manufacturing locations shortlisted for contract manufacturing. This report presents a detailed analysis for each of the previously mentioned locations.