This model is from the well-known and respected luthier Wataru Tsuji, working out of the Asturias workshop in Japan. The fit and finish of this guitar is perfect, and materials are high quality. It has a typical spruce sound, very refined and clean, with great focus. The action is set very comfortably, and help make this an overall very enjoyable guitar for player and audience alike. Upgrades from the S-2 model include French polished master grade spruce top, CSA bridge, and Gotoh 510 tuning machines. A great choice for the serious student or beginning concert performer.