The first thing about making flutes are
1. You will need a Tuner, which you can get at a music store, tell them what you are planing to use it for and they should help you with that, I believe you can be one for about $30.00 or less. I wouldn’t spend to much money on one. I have two kinds, one that was about 75.00 used.
2. You will need a router that can hold a 7/8 (mm 22.225) router bit, and if you think that you will be getting serious about making alot of flutes you might want to consider a Router that holds a 1/2 (mm 12.7)and 1/4 (6.35 MM) shank. The bit you will need for this project is a core or round nose bit, because you are going to route two wood halfs and when you glue them together they will make a perfect circle that is 7/8. I will explain this later. If you have every drilled or think that you would like to drill a bore of 7/8, (which I have had no experience in) then have at it. You will be dealing with a bore length 17” (431.8 mm) long.
3. a Lathe would be helpful, but you can handplain one if you don’t.
4. Some common sense; don’t know were you can get that.
5. Drill bits, small files, or fingernail files. If I miss something I will tell you as I go.
The type of wood is personal, I prefer Cedar and Redwood, you can go to lowes or a hardwood store and buy polar wood already cut to size / sanded etc. To me it’s ideal , because this is your first attempt in building a flute I would highly recommend that you do that.
The wall thickness of your flute will be 3/16 (4.7625 mm) of inch thick when you are done rounding it; So buy material that will give you 7/8 bore and when your finished rounding your flute your wall thickness will be 3/16.
You can make flutes with walls that are different in thickness, it can be 1/8 (3.175 mm) 3/16 (4.7625 mm) or 1/4. The wall thickness of a flute can change the sound of the flute, and by changing the wall thickness of a flute will change where you put the finger holes in the flute. We will be dealing with a 3/16 wall.
I will conclude this part of my flute tutorial by saying. That the size of the TSH (True Sound Hole/ which I will discuss later) the size of the bore and length base upon the key chosen, and where the finger holes are place in the flute will determine how sweet the flute sounds.