To investigate the effects of jet offset in flute blowing on jet fluctuations and sound, direct aeroacoustic simulations were performed under conditions of two jet offsets (the relative height of the jet from the edge) within a practical range for human players. For a large jet offset, the jet was observed to split into two jets around the center of the mouth opening. One of the jets traveled straight to the edge without fluctuating. This behavior of jet was not observed for a small jet offset, where the jet was fluctuating up and down around the edge. The sound pressure levels of the fundamental tone and harmonics were smaller for the large jet offset. The relevancy between the jet fluctuations and the sound is to be discussed.