Yamaha YRS-24B soprano recorder

Yamaha's "20"-series recorders are ideal for children and beginners. They are easy to play, with a perfect resistance for the untrained player and an accuracy in intonation that is impressive for a recorder in this price range. As the instruments are made from ABS plastic, they are practically maintenance free.
For the slightly more advanced the "300"-series (for instance the YRS-314BII) would be a more suitable choice.

The YRS-24B has baroque fingering and comes with a fabric bag, cleaning rod and fingering chart.