Being biased, I voted Collings since I have two of them. The build & sound quality is top notch, as are the appointments/cosmetics. I've not heard another guitar project like a Collings does...& w/ clarity all the way up the neck. Being a Martin fan for so many years, it took a while for me to break the mold into their modern sound. But once you do, you can see/hear what makes Colling's standout. The Santa Cruz & Bourgeois acoustics have all been exclt as well. I would still love to own a SC OM. Had I the money at the time, I prolly would have gone w/ one of the Bourgeois or Merrill's brazilian OM's I played. All these companies are making great acoustics these days...Martin included! Just pick your flavor. I hope it continues...
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