How expensive are whistles?
Tin whistle
In recent years a number of instrument builders have started lines of "high-end," hand-made whistles, which can cost hundreds of dollars US each — expensive in comparison to cheap whistles, but nevertheless cheaper than most other instruments. These companies are typically either a single individual or a very small group of craftsmen who work closely together. The instruments are distinguished from the inexpensive whistles in that each whistle is individually manufactured and "voiced" by a skilled person rather than made in a factory.
Tin whistle
There are larger whistles, which by virtue of being longer and wider produce tones an octave (or in rare cases two octaves) lower. Whistles in this category are likely to be made of metal or plastic tubing, sometimes with a tuning-slide head, and are almost always referred to as "low whistles" but sometimes called "concert whistles". The low whistle operates on identical principles to the standard whistles, but musicians in the tradition may consider it a separate instrument.