This Goya S-18 steel string guitar I purchased on eBay predates my Goya T-18 model (the T-18 replaced the S-18). It was made by the Levin company in the early 1960s (before mid 1963) as best I can tell. The inside label says, "Model No. S-18 Serial No. 221113 Goya Guitars Inc., New York 10 N.Y. Made in Sweden." It is a "Goliath" size acoustic guitar. There's one shown on page 10 of my 1958 Goya Guitar Catalog. "Click here" to see that catalog page. For some strange reason the S-18 model is not shown in my 1962 though the S-14 and S-16 models are shown (they do reference the S-18 on page 15 when matching the various models with their guitar cases. The S-18 is listed in the 1963 "Dealer Sheet" "Click here" to see that dealer sheet with list prices. More information about the Levin company can be found on my "Goya Information" page. If you have any additional information about this guitar model or Levin please email me. Thanks