My finances won’t permit me to hog this find, sadly. Don’t recognize this maker but Stevie can probably tell us more.
Boxwood Penny Whistle D,C, Bb NR!!!
Item # 1454815223
http://cgi.ebay.com/aw-cgi/eBayISAPI.dll?ViewItem&item=1454815223
Here is the link to his web-site if it helps
http://www.boudreau-flutes.ca/english/index.html
Only lists recorders and pricing$$.
Lisa T. Davis (FairEmma) did a review of this whistle a couple of newsletters ago. I have been curious about this whistle ever since, but I can’t bring myself to bid against StevieJ. 
I hope he’ll tell me how it is if and when he gets the set. It’s always good to get a number of opinions.
Jessie
Jean-Luc does not really advertise his whistles, as he is principally a recorder maker. But the whistles are fab - they are on the louder side of the spectrum, whistly and yet delightfully resonant. The description on e-bay sounds about right and the whistles look in good condition (the joints are cork, which might want replacing - who can tell from that photo?). The price is a steal - well under list!
At the Amherst Early Music Festival, I was privileged to meet a fellow from Texas who is a very good whistle-player and swears by Glenn Shultz’s Weasles. I let him borrow my Boudreau set for a day, and last I talked to him, he was planning to order a set from Jean-Luc.
One note: I had occasion to pitch-test my set and discovered some intonation flatness that was worst in the D. I gave the set back to Jean-Luc, who took them to his workshop and remedied the problem toot sweet. The whistles were back in my hands within the week, sounding just as good as before except now beautifully in tune! He tells me this problem, which occasionally presented itself, has been ironed out in recent redesign.
FE