I'm sure people have different opinions on this one, so thats what I'm looking for. And I mean a guitar's sound, not a player's sound. I know that the player has too much of an effect on tone, so lets say thats a given. I personally think that the top 3 are as follows: 1st. Wood. Wood type, thickness, density and design all effect the tone. The body wood, the neck wood and the fretboard wood all play a crucial part (in my eyes anyways). Tied for 1st.- P/Us Not only type (HB or SC), but resistance, output, and position make a huge difference for me. 3rd. strings. String type and thickness have an effect for me, but not as much as some people think. Yes, they are the things that are physically creating sound, but a vibrating peice of metal is a vibrating peice of metal in the eyes of a magnet. So there you have it, my top 3. Now, fellow forumites go nuts!!! I have been very interested in this for a long time, and I would really love to hear what you people think.