In all our years on being in the Irish flute & whistle business, we've never seen or played a low B flute - low Bb flutes sure! But this one is unique! Previous owner had it made by Andreas to match his B set of pipes. Nice player - mellow and sweet with ergo positioned finger holes. Made from polyacetal (similar to Delrin). From what we understand, Andreas is no longer making flutes so this is a great catch!