Ryoji Matsuoka starts producing guitars in Nagoya, Japan, in 1960. Until the beginning of the 70s he produced high end models for Aria and made some flatop and archtop for Ibanez. In the early 70s Matsuoka produced the models Fleta, Hauser, Kohno, David Rubio, e from 1975 to 1980 he began his own line of guitars: the series Concert, Artist and Artisan. The Concert series includes the M20 (top made of laminated spruce, nato neck),M30 (solid spruce top, mahogany neck), M40 (solid spruce top, mahogany neck). All 3 model have back and sides made of laminated rosewood and rosewood fretboard. Solid studio instruments, particularly efficient and projective, with a “Spanish” sound. This instrument, evolution of the model M25 (the numbers indicated the price: M 10=10.000 yen, M20=20.000yen and so on), it has a solid spruce board, sides and back of Jakaranda, rosewood fretboard, mahogany neck, Gotoh mechanics. Inspiration, like many Japanese manufacturers of the time, comes from the grenadine, and especially Madrid, school: here the restraint is similar to Ramirez and Hernandez y Aguado, diapason 650. This is a high end studio model, with sound, projection and significant sustains under outstanding conditions given the age (a small scratch on the board and another minor scratch at the bottom are highlighted in the last two pictures). The label has no date nor serial number, which is instead indicated on the counterattack: #800709. A true deal for this price.