This Christmas I purchased three ukuleles. One for myself, one for my wife, and one for my brother. We are all beginner ukulele players, but I wanted to get something decent for everyone. I purchased a Hamano Concert in solid mohagony, an Ohana Willowood, and a Makala MK-S. All three of them are great, but the one I am the most impressed with is the Makala MK-S.
It sounds basically as good as the other two (which are much more expensive), but at a fraction of the price. In one of the previous posts I did about the best Ukulele under $60 the Makala Dolphin and MK-S were the two top ukuleles. After playing on it for a while, it really is easy to see why.
It is well made, inexpensive, and sounds great. I got it from MusicGuyMic (he unfortunately no longer sells lower end ukuleles) in Hawaii and it came with a full setup and Aquila strings. I think part of what makes it sound so good are the strings.
So if you are looking for a good ukulele for beginners and don’t want to spend a lot of money. This is a great choice.