Yes, one made in China and one in UK. I was told probably in this forum that the 98-99 season it was made in the UK with ® on the bottom right of the crest and made in China for 99/00 with TM on the bottom right of the crest. Made in UK does not come with size on the Umbro blue collar tag but on the white tack at the back of it. For made in China the size is on the blue Umbro collar tag.

TM China - size on tag
http://www.ebay.com/itm/MINT-Manchester-Un...=item27e04c7f37

This is normal how I described earlier, made in China, TM below crest and size on blue tag

R made in UK - no size on tag
http://www.ebay.com/itm/RARE-L-S-Mancheste...=item27e11a50af

This is normal how I described earlier, made in UK, ® below crest and no size on blue tag

But then I notice this which contradicted with above theory :

R made in china - size on tag
http://www.ebay.com/itm/Authentic-Umbro-19...=item43be7365a5

R made in china - size on tag
http://www.ebay.com/itm/RARE-Manchester-Un...=item27e10b092e

So I guess China made it for 2 seasons while UK made it for one season. Maybe some experts can help us on this matter?