What do drums and flutes have in common? Pearl. Pearl is a major world distributor of drum and percussion instruments as well as all of the related hardware. They are additionally the distributor of a well-respected flute brand. Pearl's percussion inventory is its chief product and ranges from the finest professional instruments to starter drum sets and individual drums. Pearl's drum hardware is legendary for its price to features ratio and for its sturdiness and reliability. Pearl started in a small factory in Tokyo shortly after the end of World War II in a 300 square foot facility with just two employees. Today they are among the largest suppliers of percussion instruments in the world.