From the eBay description:
This is a very rare animated whistling figure, 1920-40 All brass mech. I had the bellows redone so it sounds great. The head turns as he whistles. This piece is all original with the original back door and brass bird key. He is all carved wood and is about 14" tall. He whistles My Old Kentucky Home.
Here is the eBay listing for this carved wooden figure which whistles 'Old Kentucky Home'.