Applying a nitrocellulose finish to any Gibson guitar is one of the most labor-intensive elements of the guitar-making process. A properly applied nitro finish requires extensive man hours, several evenly applied coats, and an exorbitant amount of drying time. But this fact has never swayed Gibson into changing this time-tested method, employed ever since the first guitar was swathed with lacquer back in 1894. Why? For starters, a nitro finish dries to a much thinner coat than a polyurethane finish, which means there is less interference with the natural vibration of the instrument, allowing for a purer tone. A nitro finish is also a softer finish, which makes it easily repairable. You can touch up a scratch or ding on a nitro finish, but you can’t do the same on a poly finish. In addition, a nitro finish is very porous in nature, and actually gets thinner over time. It does not “seal” wood in an airtight shell — as a poly finish does — and allows the wood to breathe and age properly.