The cooperman fife & drum co here in Connecticut make a very nice (a bit airy ) maple one for under $20.00.. I like it because in the key of D you can flatten out a C note, Raulph Sweet makes a tunable wooden model for under $100.00 . He is in Enfield Ct There are also some very great heavey brass ones.( I am guessing they are Irish) . Some one stopped at my pottery shop with a few vertions of these brass ones (I think in the $80.00 range)and I loved them !! Robin Willium's "How to play the penny whistle" book was always a great resorce as well as his fiddle book . I am shore there are newer ones that the gang here can talk about.. I played bagpipes for a bit in the 70's and seem to use alot of doubleings on the wistle because of it.. Our pipe sargent would call me a "Tinker Piper " I'm afraid at this point .. All the best , Guy