Shepherd's whistle
They are also produced commercially. Simple whistles may cost less than 1 USD in bulk; expensive ones may be quite ornate. They are commonly made of plastic, aluminum, stainless steel, silver, brass, titanium, Corian, jade, buffalo horn and other materials.
Tin whistle
While whistles have most often been produced in higher pitches, the "low" whistle is not unknown historically. The Museum of Fine Arts, Boston has in its collection an example of a 19th-century low whistle from the Galpin collection. During the 1960s revival of traditional Irish music the low whistle was "recreated" by Bernard Overton at the request of Finbar Furey.