The Makai MC-70 is a perfect little uke for beginners or youngsters or anybody, really.  It features a solid spruce top with laminate mahogany back and sides (which means it sounds great and is plenty durable), real bone nut and saddle, and quality GHS strings.  Pick one up and give it a strum, you'll want one for yourself and for everyone you know!  Guitar players can play the UKE already!