I am a bit of a wood turner on the side and one bit of advice I can give you regarding the tuning of whistles but I gues it applies to flutes as well. Irrespective of the note you wish to tune the whistle to they all give thier lowest note when all the holes are covered by the fingers - therefore tune the whistle BEFORE you cut the fingerholes but after cutting the mouthpiece and fipple (both of which make a BIG difference). Cut the whistle off LONGER than the final length required (approx 25mm)(it's EASIER taking wood OFF than trying to put it ON!!!) With no fingerholes in your bored and newly fippled tube/whistle use an electronic tuner to tune to (say) D keep shaving/cutting small amounts off the end until it is at the pitch you require. As with the length cut the finger holes SMALLER than first required (again easier to remove more than to add) Start with the hole AWAY from the mouthpiece (next lowest note) gradually enlarging the hole until it comes up to pitch. Positioning holes is part science part black art I have an article somewhere (at work) which explains it a LOT better than I can. So get going - at least you can avoid the major pitfalls. A BIG TIP : Try PLASTIC piping FIRST it's a LOT cheaper than wasting good wood!!! Bev Lawton