It is never too late to learn how to play a musical instrument. An acoustic guitar does present some unique challenges for beginners, including the formation of calluses over time. Some working professional guitarists actually develop deep grooves on their fingertips after years of performing. But this is not a requirement in order to become an accomplished amateur guitarist. Practically every musical instrument places some physical demands on players, but developing skills like muscle memory and improvisation are tangible benefits of that extra effort.