Most of the components of the guitar is from wood. The main parts are the finger board, the top, the back, the sides and the neck. High end instrument are made from selected species for want of acoustic properties. The finger board is generally made from solid rosewood and ebony species. This has to be from prime quality without any cracks or defects. The top is invariably made out of Spruce species for its acoustic properties. The back and sides of high end instruments are made out of solid rosewood. Others use rosewood veneered plywood. The neck which supports the finger board is made from any hardwood usually mahogany. The finishing of these instruments are from clear coatings to ensure presentation of clear grains of these exotic species. This coatings are also necessary for the protection of wood.

The top of the line guitars are traditionally made by craftsmen known in the trade as luthiers (which means guitar maker in German). These are hand made and are very expensive and made in limited quantities. The wooden parts are normally graded as A, B and C. The well quartered sections, A quality ( good colour, straight and tight grains and any other defects ) B quality could have some inconspicuous grains ( some bend grains, small knots, little wide grain) whereas C could have some mineral streaks, knots, some pin holes, any colour also. Where veneers are used for reducing the cost .