I have talked quite a bit about the Makala Dolphin and the Makala MK-S. They were the top two in the best ukulele for beginners under $60 and even ranked very high above that price as well. If you are trying to choose the best between the two then here is a helpful video.
They both sound great, but are made of different materials. The Makala Dolphin is made of plastic and the MK-S is made of wood. I’ll let you decide which one sounds best.