My first RC helicopter was a Syma S107.  I still have it...though after 3 or 4 years the battery doesn't hold much of a charge anymore.  That said there are replacement parts and if I get the time, I plan to fix it.  This one and two others were purchased as gifts.  One for my 5 (yes, 5 yr old) and one for my 8 year old.  Both are getting quite good at flying them.  Its fun to see how excited my 5 year old is to take off (go straight up), avoid hitting the ceiling and gently bring it back down (landing).  He doesn't do a lot of turning or forward/backward yet (and that's a good thing).  My eight year old does very well maneuvering carefully around obstacles.  In some ways he's now better at flying it than I am. :-)