Abstract: A floating foam whistling toy and method for use. A toy body composed of a resilient, lightweight closed-cell foam tube is provided. An internal resonator chamber, open at the top and bottom ends is provided within the toy body. A sound production apparatus is contained within the internal chamber. Air is blown into the open top end of the toy and through the sound production apparatus whereby a musical tone is produced. The specific tone produced can be varied by changing the size and shape of the internal resonator chamber. A fluid such as water can be incorporated into the resonator chamber to alter the effective size of the chamber, and thereby change the musical tone produced.