I made and play what I consider to be an "Irish Flute" in low "G"- but it is a "primitive" style with 6 open holes and no valves. If your Daughter is yet a child with small hands, she will have difficulty covering open holes of all but smaller instruments. Have you considered a fife? No, really; in the lower registers (not all Corps fifes are designed to play down there so you need to be selective) a fife has a lovely soft flute-like sound. They were fairly popular in Colonial and early Victorian times for parlor and church as well as the Battlefield. Although limited in key, the fingering is relatively simple (lowered frustration level for young beginners) and is essentially the same as for the pennyWhistle. The main challange - especially for kids - is the ambrochure, but once that is learned it can be transferred over to a full - sized flute when the child is ready. Good plastic or maple beginner fifes can be had for under $15 as I recall. Try Cooperman's for a start.