Jim Merrill has earned an excellent reputation for his vintage guitar recreations. This OM-28 is the finest example of his work that I've heard. The full, rich, dark tone that rosewood enthusiasts go for is definitely here, and the bass response is excellent for a small-bodied instrument. In near mint condition, the only reason you'd know this isn't a brand new Merrill is the very light surface scratches that come from being played with a pick and from simply being taken out of a case. The Adi top has some beautiful silking and the Honduran rosewood used for the back of the guitar has a look that screams pre-war Martin Brazilian - plain, but distinctive in its quartersawn, old growth character. The sides, also Honduran rosewood, have the more distinctive ink lines of the quartersawn Brazilian found on 50's era Martins. You won't find many used Merrills out there, and this seems an especially good one.