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The body’s top is made from bookmatched solid Sitka spruce, one of the most highly regarded woods for the soundboards of acoustic guitars. Its two-piece back and sides are made from solid mahogany. Body Species
Tonal Characteristics
The Masterbilt DR-500MCE offers outstanding depth and complexity in the vein of the great large-bodied mahogany-and-spruce flat-tops. The solid spruce top presents an excellent clarity and complexity, while the mahogany back and sides contributes full lows and added complexity. All of this, and unsurpassed volume and projection, suit the Masterbilt DR-500MCE to a surprisingly wide range of playing styles.  
The Masterbilt DR-500MCE is designed along the lines of the large-bodied, square-shouldered Hummingbird, an all-time classic that Gibson introduced early 1960s, updated here with a rounded cutaway for excellent upper-fret access. Body Design
The Masterbilt DR-500MCE body is finished in gloss Vintage Sunburst while the neck has a smooth satin finish. Body Finish Vintage Sunburst Body Finish Natural * * Exclusive Finish: Check Stores for Availability
Epiphone hand-finishes the Masterbilt DR-500MCE in several thin coats of quality urethane, a finish known for its rich look, outstanding durability, and excellent resonance-enhancing capabilities.