I purchased this for a friend and we've both been very impressed. I was assured in an email that it is indeed made of rolled tin, as opposed to the nickel-plated brass whistles commonly found on the market. It comes with a handy beginner's book with instructions and a few songs, which is very nice. The sound of the whistle is very airy and pleasant.
The only thing we can find to critique is that the wooden reed could have been made a little better. Ours came with some minour splinters, but it was simple enough to fix and I don't feel it detracts from the overall value.