Oldest Musical Instrument is a 35,000 Year Old Flute

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The oldest flute ever discovered, though this is disputed, may be a fragment of the femur of a juvenile cave bear, with two to four holes, found at Divje Babe in Slovenia and dated to about 43,000 years ago. In 2009 another flute dated back to at least 35,000 years ago was discovered near Ulm, Germany. The five-holed flute has a V-shaped mouthpiece and is made from a vulture wing bone.

Reference: Wikipedia