Santa Cruz Guitar Company is an American manufacturer of acoustic guitars, located in Santa Cruz, California. The company was started in 1976 by luthier Richard Hoover, who is reputed to have "trained some of the most accomplished contemporary luthiers in his workshop", and investors Bruce Ross and William Davis. They produce somewhere between 500 and 700 guitars a year, and their instruments are known for being "some of the world’s finest steel-string guitars" with characteristics described as "being highly resonate and having a complexity of overtones".