Not a Susato, Clarke, O’Brien. Don’t think it’s a Generation. Doesn’t sound “raspy” enough to be a Feadog. Doesn’t sound like a Mellow D or a Little Black whistle to me.
I’m guessing Clare.
I would guess wood, also, or possibly plastic/polymer/delrin, but wood would be my first guess.
Best wishes,
Jerry
I would say Sweetheart but I think there is too much chiff. I also will go with wood. Could be an Alba also. Too complex to brass and not pure enough to be Delrin. Could be a Shaw or Clarke original. This is a tough one.
I played along with my Jerry-tweaked Shaw, and it sounded very close to
me. So, that’s what I’m going with.
Is it a Clare???
Sounds a lot like my Clarke Original.
I’ll post the answer sunday, provided no one guesses it sooner (and no one has) 
Water Weasel?
Is it an ACORN?
Jk original Delrin?
Jim
I’ll put my bid in with a Sweetone. 
Sunday’s here and nobody’s got it…
It’s an early McHaffie, circa 1999.
Darn!!!
I knew that.
I thought to myself, “That sounds just like an early McHaffie, circa 1999.”
But I thought, “Naah. It’s too obscure. Nobody would post something that unusual,” So I didn’t say anything.
Best wishes,
Jerry
Yeah, that’s pretty obscure. McHaffie doesn’t even have a website anymore.
(I assume http://www.mcwhistles.com was the website… it appears broken.)
He’s sorting out some health issues. I wish him well and hope he’s back in action before long.
Best wishes,
Jerry
Ah, OK.
Well, at least I know what they sound like now.
Not a chance that I would have ever guessed that, I didn’t even know this whistle maker.
Here another go, but this time this should be a simple and obvious one to guess:
Yon Sally Gardens again, in Bb: http://web.295.ca/jazzcats/YonSallyB1.wma
Roger
I’ll make the obvious guess, then, and say Generation.
Best wishes,
Jerry
Bravo… 
this was indeed an easy one, first guess, bang on…
I guess the Generations really do have that distinctive sound.
Roger
In complet honesty (to use ShadowBG625s opening…I didn’t have a clue…but enjoyed the excercise anyway…Les.