You will need to cut it using a pipe cutter to make a clean cut. Mark one end for mouth side. This is the end from which you will measure the distance to the holes.

There are going to be six holes at the top, and one home on the bottom.

This is hard to describe but if you look at the pictures in my web page, you can get a better idea.

All the holes are 5/16"in diameter. You will need fast drill and a couple of sizes of bits. First, using the smallest bit you have, drill the holes by hand just turning the bit on top of the spot. Then, using the drill and keeping the pipe in place using a clamp, drill a smaller hole then enlarge it to the proper size.

Be very very careful with PVC. It is not biodegradable and its dust should never be inhaled.

Cut all the top holes first, then the bottom hole.

Remember all the holes are equal diameter.

The hole distances are (measured from the mouth edge)

Bottom - 12 6/16

1st - 14 5/16

2nd - 15 7/16

3rd - 16 9/16

4th - 18 5/16

5th - 19 8/16

6th - 20 6/16

After all the holes have been cut, using a dow rod, clean the inside and using a soft sanding paper clean the outside. Again, be very careful with PVC dust.

The only thing you have left is preparing the mouthpiece. You need to use sand paper or a rotating sander to make the edge beveled at about 45-degree angle. You also need to get an "O" ring that barely fits inside and put it about an inch into the mouthpiece.

You now have a playable ney.

I have also experimented with making some neys that have the playing style of a flute but the scale goes like a ney and it is fully chromatic, but that is a subject for another message.