Some physicists argue that the body material of a bore wind instrument such as whistles and flutes has no affect on perceived sound quality as long as they are of sufficient hardness, the determining factor being only the dimensions of the bore.

Most musicians think otherwise. Do fluotists spend 30,000 on a gold flute just because they look nice and so that they can brag about it? Atsui finish- In Japan Atsui means hot or deep, powerful and strong and is used to refer to a layer of precious metal (usually gold or silver) added to the body of an instrument in order to enhance and tailer the tone.