For the ultimate starter Guitar at the lowest price with the best reviews I would suggest the Rogue RA 100D Dreadnoght Guitar. Features a genuine spruce top, die-cast tuning machines, 25-1/2" scale nato neck, and bound rosewood fretboard. It's easy to tune and stays that way. Rich, resonant sound and excellent projection and intonation make this a first guitar to be proud of. Lists for around $149 but is available for as low as $59.
The only cheaper one is the standard Rogue acoustic Guitar. This small-bodied guitar is an amazing deal. The smaller profile is very playable for kids, has nice tone, and can be yours for chump change. It has a maple neck and rosewood fretboard and comes set up with Martin strings. Lists for over $100 is available NOW for $29 from Musicians Friend There are many EPIPHONE GUITARS and YAMAHA GUITARS that are excellent choices available from $89 up.
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