The 540SFM is an S series solid body electric guitar model introduced by Ibanez for 1991. It was produced in Japan by FujiGen.
The S series is distinguished by the sleek double cutaway body shape which is arched on the top and back resulting in a fairly light guitar with thin edges.
The 540SFM features a mahogany body with a flame maple top and back bolted to a maple Wizard neck with a 22-fret rosewood fretboard with dot position markers. It uses IBZ/USA pickups made by DiMarzio with an F2 humbucker mounted in a pickup ring at the bridge and C2 noiseless, stacked single-coils (which Ibanez describes as "vertical humbucking" pickups) in the middle and neck positions. Components include a Lo-Pro Edge double locking tremolo bridge with a locking nut and Gotoh tuning machines. It has a traditional bolt-on neck joint with a stamped metal plate.
The 540S is a similar model without the exotic wood top.