Thank you for contacting Mearto with your appraisal inquiry. Based on the photographs and description provided, the subject of this appraisal is a William S. Haynes handmade model flute, B-foot, manufactured in Boston, USA, in 1972. According to the current owner, this professional-caliber piece was acquired in 1974. The piece features a serial number of #39860. The piece's composition is sterling silver. The piece is in excellent used condition and features its original case.

Haynes flutes come up at traditional auction rarely (the highest value achieved in records examined, for example, in the last decade was around $2,600 for a similar piece in 2011), so online auction data has been taken into account for determining current fair market value. In May 2020, a very similar piece circa 1970 sold on eBay for $3,175, and another similar flute sold for $3,199.

In consideration of the factors noted, a Fair Market Value (pre-auction estimate) of this piece would be estimated at $3,000 to $3,500.