In continuing on with my acoustic instruments creation thread I found this article about making flutes from commonly available PVC piping. Good luck, be careful and good flauting around!
Plastic plumbing pipe is nearly ideal for simple flutes. There’s no easier material to work with. Sanded clean and smooth, it’s attractive, requiring no finish. It’s waterproof, crack-proof, and nearly unbreakable. It’s fine acoustically, if you use the right dimensions. And once you develop a pattern, the pipe’s regularity allows a perfect flute every time.
Here is another link to a different website with more great info about making your very own PVC flute!
via Make A PVC Flute