I'm with McGrath on the whistle front. Also you don't need a kit to make them, just a tube, piece of wood for a mouthpiece and a drill. I've made them from odds and ends I've picked up, including a mop handle and an aluminium pool cue. I made a low "E" from 1-inch copper plumbing pipe which has an excellent tone (though a bit short on volume) and I am far from being a handyman.

wr