All solid East Indian Rosewood back and sides, and solid Sitka Spruce on top.
The fingerboard and bridge are made of Micarta, a man-made and very durable material; this material will not shrink--and thereby cause frets to feel sharp on the sides of the neck--should the instrument be subject to very dry conditions!!(The bridge will be less likely to loosen, unless you really abuse your guitar by failing to humidify it properly!!!)
For the price of this Martin, the Spruce is, incredibly, a very good grade!!
This is pretty nice Rosewood, too!!