I got my first flute from a company in California called Lark in the Morning (they are on line). It is a tunable, keyless ebony flute. It cost me $300, and has been a very dependable instrument. There is also a flute maker named Casey Burns who makes reasonable priced instruments, but I didn't liek the sound of his. Too thin. Last I checked, Michael Copeland (he of the beautiful tunable pennywhistles) is back to making flutes. I have heard good things about his flutes. He's in pennsylvania (conshohocken). He's on line, too I think. Expect to pay in the thousand buck neighborhood. Patrick Olwell makes truly astonishing instruments, but he is expensive and has a long waiting list. (I got on when it was 3 years back in 1993, for a keyed flute. 6 years later I am still waiting, but he has decided to make me a keyless flute to play until the keyed one is ready.) Total expendature so far, 950$. Ultimately, I will end up paying about 1700$, but that is at 1993 prices. Now, they are more like 3 grand. Ouch!
Flute tutors: Timber by Fintan Vallely is a really good introduction. Also, there is a great book by Hammy Hamilton that I think went out of print. Lark In the Morning has a video that is fairly helpful.