A Peruvian flute is one of the oldest woodwind instruments know to exist and is often confused with the more popular pan flute. A Peruvian flute is very similar in design to traditional flutes, with the only noticeable difference being the location of the mouth piece being at one end of the flute as opposed to on the side.
Cap one end of the 3/4-inch PVC pipe using a standard end cap and small amount of plastic cement. Allow to the cement to fully dry.
Drill a 7/16-inch hole through the end cap, creating the mouthpiece.
Lay the pipe down on a table, and from the capped end, measure and mark off lengths at 6-7/8 inches, 8 inches, 9-1/8 inches, 10-3/4 inches, 11-1/2 inches, 12-3/4 inches and 15-9/16 inches.
Drill 3/8-inch holes where you measured and marked off. Use a piece of small wood dowel inside the flute to remove any partially attached plastic left over from the drilling. Sand any rough spots with a fine sand paper, making sure that you are wearing a dust mask when you are sanding.
Whenever you are cutting, drilling or sanding PVC piping, it is a good idea to wear the dust mask to avoid inhaling any dust.