Goldfinch whistles make a 3 piece tunable low C for 89 euros or $US105. Goldfinch whistles have been getting generally favourable comment on this forum including from from whistlemaker Paul Busman who liked their low D. On their website you can listen to sound files of the low C http://www.goldfinch.eu/low-whistles/#lowc
I am looking forward to getting a low D from them soon.
This topic comes up every so often. There is a very useful search function at the top of each page. You can find the answers to many questions through that search feature.
I have a Ronaldo Reyburn Low C and it’s wonderful.
And you know what you’re going to get from Burkes: everything solid, strong tone, smooth voicing, great tuning, and so forth.
I used to have a Susato Low C (the old keyless model with the angled neck) and it was very nice, the best Susato I’ve had. But nowhere near the full woody warmth of the Reyburn I now play.
Here’s a tune on my Reyburn Low C. I was just getting over a respiratory thing so my breathing isn’t the best.
Hammy Hamilton in Ireland makes some very nice low whistles including key of C. I have his low D and it sounds and plays great… rich, complex tone… very comfortable hole placement… Here is his ordering info http://www.hamiltonflutes.com/Prices.html
Maybe take a look at Hans Bracker low C offering? I’ve a B /C combo that more than 2 years later still makes me wag my tail. The low C pipe is a easy player with a fat pleasing tone. tim