The S3040 is an S series solid body electric guitar introduced by Ibanez in 1997. It is made in Japan by FujiGen as part of the high end J Custom series.
The S3040 features a sapele (listed by Ibanez as "sapeli mahogany") body bolted to a maple Wizard neck with a 22-fret ebony fingerboard. The top is ringed with abalone purfling and cream binding which runs all the way up the neck/fingerboard and around the headstock. The fingerboard also has a special S "hurricane" inlay at the 12th fret. Components include DiMarzio pickups with a pair of humbuckers flanking a single-coil, a Lo-Pro Edge double locking tremolo bridge and Gotoh tuning machines.
The S5400 is a similar model with a lacewood body and more extensive fretboard inlays.
The S3040 was made only in 1997 and it's believed that fewer than 50 examples were produced.