Cut a 3/4-inch PVC pipe with a jigsaw: The length of the pipe, including the end cap, should be between 15 and 16 inches. The diameter of the pipe should be 7/8 inch outside and 11/16 inch inside. The wall thickness should be 3/32 inch. This will give a good tone. Use a clamp to hold the PVC pipe in place to get straight inserts. Make sure the tube comes with an end cap, which you will use to measure the nozzle.
Cut a mouth hole in the end cap with a knife. Use the knife and a very small file to shape the nozzle. Glue the nozzle to the flute body with rubber cement. Do not allow glue to enter the flute or nozzle.
Drill holes in the flute. There will be six in total. The specific dimension of the holes is important. The first three are drilled to 3/8 inch in diameter. Drill the first hole on the 6-7 / 8-inch ground, the next hole in the 8-inch mark, and the third hole in the first set of 9-1 / 8 inches, with a 25-degree offset.
Then start the second set of three holes. Drill the holes at 10-3 / 4 inches, 11-1 / 2 inches (offset set at 10 degrees) and 12-3 / 4 inches. Use a zero-rake piece to avoid hanging up in the holes when the piece is broken through the body. These drill bits can be ordered through most hardware stores, or you can grind them yourself from regular drill bits.
Finish the flute by shining into the inner perimeter of each hole. Do the same with the nozzle openings. A PVC flute requires no maintenance, and gives you many years of fun playing.
Flutes have been around for hundreds of centuries. They come in many different forms that produce a variety of tones. Buying a flute can be expensive, so many choose to make their own. This is a good idea if you are practical with wood carving or have a woodworking shop that is built in your home, but you can also make a flute if you have limited resources and minimum skills as a craftsman.