Gallagher guitars are built by hand in limited numbers and with many of the same tools responsible for some of the finest acoustic guitars made over the last 55 years. Some of the jigs and equipment pieces still in use were originally made by J.W. Gallagher. The Gallagher G-70 features a solid AAA Sitka spruce top, solid Indian rosewood back and sides and an ebony fretboard with Mother-of-Pearl diamonds and squares inlays.