I'm with colin the whistler. First off the tone is much too high for a low whistle. Second the key sounds more like the range of a C tin whistle or a b flat. Thirdly I saw Celine Dion perform the song on a CBC special and the whistle player in her band was playing a normal whistle. Looked like a C, could have been a b flat. It was hard to tell. The b flat is longer. I'd have to say c though because its a more popular key to sing in. Fourthly I've played along with the recording on a