The back and sides are solid bookmatched oak. The neck is mahogany, with a rosewood fingerboard. Despite the evidence of quality materials throughout, the center stripe on this guitar is actually a decal. The peg head shows dramatic evidence of the fire I am almost sure this instrument suffered through. Inside the soundhole is the University label, proclaiming itself the "Best American Maker" and boasting of a "Perfect Scale". This guitar is the only Regal in my collection that was made before Regal's acquisition by Lyon & Healy just after the turn of the century.