This is a quite nice 24 year-old (1993) C.F. Martin Sigma guitar, offered for £120.

I guess everybody knows who C.F. Martin are; in the 1970s, faced with competition, Martin created the Sigma brand, manufacturing guitars to their spec in Korea. I think they closed the operation in 2007. (The brand has subsequently been bought by a German company who buy in from China.)

This guitar is in pretty good shape for a 24 year-old acoustic and sounds lovely.

Being a Martin, it does have its idiosyncrasies, in particular the headstock-neck joint:

It has a ding to the lower edge of the body:

The scratchplate appears to have warped a bit; if I were keeping it, I'd replace that.

Those imperfections aside, it is a lovely guitar (and a lot cheaper than a US Martin!).