The SA260FM is an SA series solid body electric guitar model introduced by Ibanez in 2003.

In terms of specifications, the SA260FM has gone through several changes, but consistent features include a flamed maple top, Ibanez pickups with a humbucker in the bridge position and single-coils in the neck and middle positions and a non-locking synchronized tremolo.

Production of the SA260FM began in Korea in 2002. Initial models featured a nato body and a one piece neck, but that was changed starting in 2004 to a mahogany body and a three piece neck. After 2005, production moved to Indonesia. Again, several changes were made to the SA260FM, including a new tremolo and a new set of pickups with the True Duo Bucker which is noiseless in both humbucking and single-coil modes. In 2009 two new finishes were introduced: Blackberry Sunburst and Transparent Emerald Burst.

Ibanez is a Japanese guitar brand owned by Hoshino Gakki. Based in Nagoya, Aichi, Japan, Hoshino Gakki were one of the first Japanese musical instrument companies to gain a significant foothold in import guitar sales in the United States and Europe, as well as the first brand of guitars to mass-produce the seven-string guitar and eight-string guitar. Ibanez manufactures effects, accessories, amps, and instruments in Japan, China, Indonesia and in the USA (at a Los Angeles-based custom shop).