Hi All,  While searching the web,  I found the following sites that
show how to make simple flutes using PVC pipe and other materials found
at the local hardware store.

The first location explains how to tune a flute.  What I found useful
was the large picture of a piano keyboard along with the frequency of
each key.  The keyboard also has designations  C1 D1 etc. on it!

  Dan Bruner: Musician/Experimental Builder Page
  http://www.shol.com/bruner/index.htm

  Mark Shepard's Flute Page:  http://www.markshep.com/flute/

  Rick Miller Simple Flute:  http://www.execpc.com/~rdmiller/

John Conrad Kleinbauer