Flutes work off of the principle of air currents. When you blow over a flute hole, a sound is produced, just like when you blow over a glass soda bottle. Because of the way that flutes work, nearly any solid material can be made into a flute. One way to make a flute from household items is to use PVC pipe. Many people have PVC piping stored in their garages or sheds, which makes this project virtually free. Within a few minutes you will have a working flute.
Cut the CPVC pipe to a length of 26 inches. Spread some solvent cement around the inside of the cap fitting and fit it over one of the ends of the pipe. Allow the glue to dry for 2 hours.
Drill a ½-inch diameter hole through the cap fitting and the pipe beneath it. This is where you will blow into the flute to make the sounds. Use a craft drill to carve the hole's edges where the inside edges of the circle are deeper than the outside to make a shallow depression.
Measure 3 inches down from the opposite edge of the flute. Drill one ¼-inch hole here. Drill two more holes 1 inch apart from the first hole.
Measure 2 inches from the hole closest to the middle of the pipe to the opposite end. Drill 3 more holes, 1 inch apart each.
Go online and find a "G" musical scale. Blow across the main hole of the flute. Adjust the size and shape of the holes on the flute so that when you put your fingers one at a time over the holes, it can mimic the notes in the "G" scale. You may have to make two or three flutes before you get the notes right. However, it is a simple process and you should be able to do it with a little practice.