The PF40-12 is an Performance series 12-string acoustic guitar model introduced by Ibanez for 1990. It was made in Korea.
The PF40-12 features a dreadnought body with spruce top on flamed maple back and sides. The round soundhole is trimmed with black and white multi-line rosette and it has a shell color pickguard. The nato neck has a 20-fret rosewood fingerboard with small pearl dot position markers and a blonde headstock. Components include a plastic saddle on a rosewood bridge, a synthetic nut, and chrome plated machine heads.