Some people get confused about the difference between the tin whistle and the Irish flute, but what we in Ireland call a tin whistle is just simply a penny whistle, and is more closely related to the recorder than the flute. Many people begin on the tin whistle and then progress on to the flute. The almost identical fingering makes this a natural progression. bu when you are playing the flute for a while, you will realise that the two instruments are very different and you can't just play the flute as if it was a big whistle. That doesn't mean to say that you can't play the two instruments side by side, enjoying the precision of the whistle and the power of the flute.