In the simplest terms, tone is primarily controlled by the design of the fipple and how the air engages the fipple edge. However, from all of the information in the preceding paragraphs, it becomes abundantly clear that the number of physical factors that create and control tone at the fipple area are tremendous. This virtually guarantees that the tone of any two flutes is going to be unique. For some uses, such as recording or performing with certain instrument combinations, the importance of consistency of tone is critical. For other uses that are more private, the individuality and uniqueness of a flute is of greater value.
Tone is a product of physics, but is filtered through the subjective evaluation of the player.