Noboy has yet asked what kind of music these girls want to play, and who with.

It makes a difference to what instrument you get.

I agree with Leeneia in part - if the music they want to play is not specifically whistle music, a recorder will always be a better bet. But you only want a Generation if you want to go even further, and emulate a tradition of making do on cheap out-of-tune instruments with crappy tone and a top end like a referee's whistle. For anyone who has to live with the kids learning, do your own ears a favour and get them Sweetones. (The only problem with these is that they come shrinkwrapped so you can't try them, but their quality control is quite good).