L.C.
The Little Tykes drum is indistructable and not so loud that you can't hear yourself think. Same with the xylophone.
We got recorder flutes for our kids this Christmas and, while they have enjoyed them, I have spent hours one end wondering what posessed us to buy them. They are shrill and loud, so not pleasant.
We got our daughter this keyboard at Target that was shaped like a cat and did different sounds (even a cat meowing in all the keys) and beats. It had a little attatched microphone. The volume was easy to control and she loved it. Here's a link so you can look at it.
http://www.amazon.com/B-68612-Meowsic-Keyboard/dp/B002YIR...