Ryoji Matsuoka No.40 (1977) Handmade Classical GuitarRyoji Matsuoka M40 Handmade Classical Guitar (1977) This guitar was completed on Sunday 20 03 1977 in Nagoya, Japan. (Yes! Luthiers do work on Sundays too ;) ) This Matsuoka No. 40 is very rare. Not to be confused with the M40 model! It is a much higher grade than the latter one. The No. 40 was later renamed the M80 although it sounds much better than the new version due to the higher quality of tonewood being used to make this guitar. I have compared