The Skywalker Division was a shipbuilding operation located at the Marin County Starfleet Yards.

In an alternate timeline they were responsible for the construction of the USS Pasteur.

This was a tribute to Industrial Light & Magic (ILM) which was based at the Skywalker Ranch in Marin County, California. Skywalker Ranch was named for the Skywalker Family of Star Wars (which ILM had worked on). ILM had created many of the special effects used on Star Trek: The Next Generation.

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