The SA260FML features a flamed maple top on a sculpted mahogany body that is bolted to a maple neck with a 22-fret jatoba key with white point position markers. Jatoba has a reddish brown colour that produces a rich midrange with a crunchy high end. Components include an Ibanez T102 synchronized tremolo bridge and Ibanez pickups with a Quantum humbucker on the bridge and Resolution single-coils in the neck and middle position.
- Neck: SA Maple neck
- Body: Mahogany with flamed maple top
- Finger key: Jatoba
- Frets: 22 medium frets
- Pickups: Reslution single (neck/middle), quantum humbucker (bridge)