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I've been buying products from LMI since the 70's, long before the web was around. 
The selection and quality has always been superior, and the pricing reasonable! There are other places I can go to buy materials, but none that I trust as much...

Allan Harrington

Sitka Spruce tops

TopSitkaSpruceguitarbyErvinSomogyi600Picea sitchensis

Preferred for its strength and tough elasticity, Sitka Spruce can endure abuse to which the other soundboard materials are less immune, like dirt specks on the workbench and roughshod handling by the player.

Sitka Spruce is very stiff. Because of its strength and toughness it is well suited for steel string acoustic guitars. It has even been used successfully for classical guitars. The color of Sitka Spruce ranges from white to pinkish to light brown. Some tops display a lot of color variation.

No matter what grade, all of our tops are sound and can produce a nice sounding instrument. 
Also check out our Bearclaw Sitka Spruce, below.

TOPSSitkaSpruceAAAA600 TOPSSitkaSpruceAAA600 TOPSSitkaSpruceAA600 TOPSSitkaSpruceA600 TOPSSitkaSpruce2ndGradeTSS2SS600
4A (AAAA grade) 3A (AAA grade) 2A (AA grade) 1A (A grade) 2nd grade

SKU Product Name In Stock Each 3+  
TSS4ASS Top, Sitka Spruce, AAAA grade, steel string Yes $96.12 N/A
TSS3ASS Top, Sitka Spruce, AAA grade, steel string
Yes $72.31 $64.35
TSS3ACL Top, Sitka Spruce, AAA grade, classical/OM
Yes $68.69 $61.13
TSS2ASS Top, Sitka Spruce, AA grade, steel string Yes $43.69 $38.88
TSS2ACL Top, Sitka Spruce, AA grade, classical/OM
Yes $41.50 $36.94
TSS2ANS Top, Sitka Spruce, AA grade, classical only Yes $39.43 $35.09
TSS1ASS Top, Sitka Spruce, A grade, steel string Yes $32.99 $29.36
TSS1ACL Top, Sitka Spruce, A grade, classical/OM Yes $31.34 $27.89
TSS1ANS Top, Sitka Spruce, A grade, classical only No $29.78 $26.50