I'm just back from a camp and made some drums. I've tried the white tyvek, which is expensive unless you have a source of free scrap. It does well for bongo finger stuff. Steel wire and tape, you can tune it with tie strings. But tyvek paper really makes the most elegant window shades you've ever seen, with alpine striations and light coming through.

I had a book project with surgical gloves to make an african talking drum, but like most things written for kids, it doesn't work, in at least 5 ways. You can't really tie the fingers across two clay pots etc. at least not tight enough without firing a clay pot into your face.

So. Rubber dishwashing gloves and little firm plasic seeding pots are very cheap at a dollar store. Surgical gloves tear much too easy, and don't sound as good. Drill and bolt the pots bottom to bottom. Don't try to tie the stupid fingers, or, no, go ahead, try. Narrow strip of duct tape tight all the way around will hold, and you can still pull the hand to tune it. Steel wire and tape (sticky to sticky or forget it) to make a squeezable talking drum--more trouble, but the easy way doesn't really work.