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Summary: Counting up five and understanding the different sounds that the various strings are supposed to make will help you tune your acoustic guitar. Learn more in this free video series.
"In this installment we're going to finish tuning our guitar. We've tuned the three lower strings. To finish it off this next string, this is the third from the top, the G string, I do the same pattern as we did before, I count up five: one, two, three, four, five, they should match. When I tune the next string, the B string is the second highest string on your guitar. This is a little bit different, I only count up four this time, so I go, one, two, three, four, that's how I tune that second highest string, I go up four frets on the previous string, and again, they should be in tune. For the final string, your highest string, which is another E string, notice that they sound the same, one's just a little bit higher than the other, but they're both E's. For this top string, again, I count up five, one, two, three, four, five, on the previous string, they should match. Now actually, lets say that that one is a little bit out of tune, so if I try this, I use the tuning peg, listen to my ear and bring it up so that they match, still just a little bit low, still just a little bit low so I'll tighten it up a bit. If I tighten it up too much I'll just lower it a bit and that's all these tuning pegs are for, is to add tension to the string to change the note either slightly higher or slightly lower. So I tune it until they match, and that's how you tune a guitar."
eHow Article: How to Learn the Pattern for Tuning an Acoustic Guitar