Mark the Holes

• 1). Cut a piece of 3/4-inch PVC pipe down to 15-9/16 inches long.
  
  
• 2). Measure 6-7/8 inches from one open end of the pipe and mark the location in the center of the pipe. If you are right-handed, measure from the left side; start on the right open end if you are left-handed. This will be the first hole for your flute.
  
  
• 3). Mark an additional spot on the pipe 8 inches from the top, in line with the first hole.
  
  
• 4). Measure 9-1/8 inches from the same end of the pipe and mark the spot. Draw a line connecting the first two intended holes and the third mark. Mark a spot that is 9-1/8 inches from the end of the pipe but 25 degrees from the line connecting the markings for the first two holes. Now you have three marks, the first two in line with each other and one slightly off-center.
  
  
• 5). Mark a fourth hole at 10-3/4 inches. This mark should be in line with the first two. Now you have four holes, three in line and one (the third) off-center.
  
  
• 6). Measure 11-1/2 inches from the top of the pipe and mark this hole 10 degrees up from the first two holes. Create this mark in a similar fashion to the third mark. It will be pushed slightly off-center in the same direction as the third marking. You should have five marks, three in line and two off-center.
  
  
• 7). Mark your final hole in line with the first two at 12-3/4 inches from the top of the pipe. You should have six markings. Four holes line up together and two are off-center.
  
  

Drill the Holes

• 1). Use a 3/8-inch zero-rake drill bit to drill some of the flute holes. Set your drill at a slow speed and create the first three holes at the marked spots. The use of a zero-rake bit will create a smoother hole. There will be less grabbing as the bit drills into the interior surface.
  
  
• 2). Switch to a 1/32-inch zero-rake drill bit and drill the fourth hole.
  
  
• 3). Use a 7/16-inch drill bit to create the fifth hole and a 5/16-inch drill bit for the sixth hole.
  
  
• 4). Insert a long wood dowel into the end of the pipe. This will smooth out the inside.
  
  
• 5). Sand the outside surface of the flute around the holes with fine-grit sandpaper to remove any loose filings.
  
  
• 6). Hold the pipe under running water to clean off any sandpaper residue. Dry the piece with a clean towel.
  
  

Apply the Mouthpiece

• 1). Apply cement glue to the end of the pipe. Use the open end you started your measurements from: so if you started measuring from the top left end, add the glue there.
  
  
• 2). Slide a piece of 3/4-inch plumbing pipe end onto the glue. The end piece should fit snuggly onto the flute end. This will be the mouthpiece of your flute. Let the glue dry.
  
  
• 3). Mark a hole on the end piece, 5/16 inch from the top.
  
  
• 4). Use the 7/16-inch drill bit to drill a hole at the mark. Drill through both the end piece and the pipe.
  
  
• 5). Wipe the flute down to remove any remaining residue.