The international consortium that will develop MORFEO from phase B (preliminary design) to phase E (commissioning in Chile) includes
INAF 
(lead institute responsible for the design and construction of the instrument at system level)
National University 
of Ireland Galway (NUIG)
National Research Council Canada
National Astronomical Observatory of Japan (NAOJ) 2-21-1, Osawa, Mitaka, Tokyo 181-8588 Japan
The University of Osaka, 1-1 Yamadaoka, Suita, Osaka 565-0871 Japan
Kyoto University, 36-1 Yoshida-honmachi, Sakyo-ku, Kyoto-shi, Kyoto, 606-8501 Japan
ESO is the project customer and is also a supplier of components for the instrument construction.