The S100SPL is an S series solid body electric guitar model introduced by Ibanez in late 2008. It was produced in Japan by FujiGen as a very limited run of just fifteen examples to commemorate the 100th anniversary of Ibanez's parent company Hoshino Gakki.
The S100SPL features a camphor body with silver inlays bolted to a maple and walnut neck with a 24-fret ebony fingerboard with wood binding and special fireworks inlays at the fifth and twelfth frets. Components include Ibanez pickups with a pair of Hot Grinder humbuckers flanking a Short Tracer single-coil, a ZR2 double locking tremolo bridge with a ZPS3 tuning stabilizer and Gotoh tuning machines.
The S2009SC is a model with a similar camphor body but with less ornamentation. The S5470 is a related regular production model with a more typical mahogany body and without the silver flourishes.
The S100SPL sold for a price of US$10,000 making it (along with the GB30th) the most expensive model Ibanez has offered to date, as of 2020.