99p whistle, sold as a flute of course, but its got six holes and its a whistle.
http://www.youtube.com/watch?v=fuiAxRnToiI
Its not quite as it seems though as it was marked “D” but was wildly sharp so I cut enough off the end to get the bottom note as Eb (less than a quarter of an inch with a junior hacksaw) then I tuned all the holes to get it into Eb. Only three actually needed changed and they needed expanded so I sanded and did a bit of gentle abrasion with a reamer. It didn’t take much to get it into pitch.
An Eb whistle might be a useful thing to have.
Indian bamboo whistles in B can be found in unexpected places: for example the Candle Makers’ gift shop in the Cheshire countryside. I paid £1.50. No tweaking necessary; right in tune in B major.
How often do you need to play in B major? Not very; but the second key is E, which can be useful; there are a few Scots fiddle or squeezebox tunes in E - and if you’ve ever played in a church band with a guitarist who plays by ear rather than from music, and likes to pitch things in E, you’ll have found yourself wishing for a B whistle.
Very many years ago we used to buy these things from the Chinese shops in Cardiff…most were hopeless for assorted reasons, but the occasional one was OK, and I found one that was spot on in Bb and very sweet-voiced, went through the full two octaves with tolerably good intonation…and it was my Bb whistle of choice for several years. I still have it somewhere, all bound up with Sellotape because, inevitably, it got squashed at some point, and was never quite the same again…
Awhile back, I bought a couple dozen over the internet for kids and family. Most weren’t bad. I’m down to my last one and am going to have to buy more. It only pays to buy in bulk.