Sankyo Flute Manufacturing Co., Ltd. is a Japanese maker of handmade professional flutes, piccolos, and headjoints, based in Sayama, Saitama. The company was founded in 1968 by Kikuo Hisakura, Hideo Takei, and Taichi Oki, with the name combining the Japanese words san ("three," for the three founders) and kyo, drawn from hibiki ("sound").

The lineup spans silver, gold, and wood flutes, along with piccolos and low flutes (alto and bass), plus standalone replacement headjoints. Model lines include the CF series (such as the CF201 and CF401) aimed at advanced students and professionals, alongside higher-tier handmade silver and gold instruments. Sankyo is known for its scale, headjoint cutting, and a reputation for warm, focused tone that has made the brand a fixture in conservatories and orchestras.

Sankyo flutes are played by principal flutists in major orchestras and by soloists across classical and contemporary scenes, including beatboxing flutist Greg Pattillo and contemporary specialist Mehrdad Gholami.

Sankyo has 2 products cataloged on Equipboard, including Flutes. Their gear is featured by 1 artist, with the strongest followings in Rock. Notable users include Ian Anderson.