I looked at the empty roll of duct tape sitting on my desk and thought that it would made an excellent drum shell.
I stretched a thick plastic bag over the end of the roll, and wrapped the edge with duct tape (from a new roll), trimming it to make a cap shaped skin. I did this twice. Then I made holes it the duct tape with a small screwdriver. I threaded some rubber bands through the holes to tension the drum skins.
To complete it, I cut some circles from parcel tape and centred these on the skins to give them strength.
It took me about half an hour, and here it is:
You can also listen to a short MP3 file of me playing it with a pen.
Not bad, huh?