The 540SBM is an S series solid body electric guitar model introduced by Ibanez in 1992.
The S series is distinguished by the sleek double cutaway body shape which is arched on the top and back resulting in a fairly light guitar with thin edges.
The 540SBM features a mahogany body with a burl mahogany top and back bolted to a maple Wizard neck with a 22-fret fingerboard with oval position markers. It uses IBZ/USA pickups made by DiMarzio with humbuckers mounted in pickup rings at the bridge and neck flanking a single-coil (which Ibanez describes as "vertical humbucking" pickup). Components include a double locking tremolo bridge with a locking nut and Gotoh tuning machines.
The 540SBM which was sold in the USA had a maple fretboard. The version sold in other markets has a rosewood fretboard. The 540SBM has a traditional bolt-on neck joint with a stamped metal plate.
The 540SLTD is a similar model without the exotic top and back.
For 1993 the 540SBM was replaced by the S540BM which is quite similar except that it has a sculpted All Access neck joint, gold hardware and a rosewood fretboard in all markets.