These, in my opinion, are the most elegant design of tuning machines Seidel ever made. The plate has a fairly standard Seidel floral design with rolled-diamond edges, though the buttons, which are of absolutely top-grade end-grain ivory, have a unique design with a small undercut. I have seen this type of Seidel before but only rarely and only on the very highest-grade of late 19th-century Martins. Additionally, and equally rare, the name SEIDEL is clearly stamped into the back of the plate. The gears and worms themselves have almost no wear and virtually no platy. If you’ve got the matching side this is an unequaled opportunity to complete the set. $500