Bill,
Not many folks here know I am a former Band Director and have had experience with a multitude of flutes from the $99.00 junker to the $10,000 rolls royce.

Whatever you do, buy a good quality instrument. Wind instruments are very unique in that a poor instrument makes learning that much harder. A great instrument will make it easier to produce a good sound as well as develop correct fingering techniques.

Another benefit in purchasing a good instrument is the resale value when the young player gives it up. I have included a link to one of the finest flute manufactures in the world. I have no idea how much they cost today - but when I was playing symponic work and studio gigs(30 + years ago) most of the better players played these flutes.

If the cost of the Haynes is to much than I would look for the upper line of the Yamaha flutes which also will hold their resale value.

Anyway, here is the link and good luck. By the way, spend some money on a great teacher - very much worth it. http://www.wmshaynes.com/

Good luck,
Hammer