Most real RC helis are far too fragile for kids and difficult to fly.

An inexpensive co-axial heli is probably the best thing for you to get.

The least expensive would be something like this:

[link=http://www.nitroplanes.com/miai3chincoi.html]Click me![/link]

A slightly better ( but more a bit more fragile ) heli that flies a bit more realistically, yet could be handled by a beginner is this:

[link=http://www.nitroplanes.com/bles4colarev.html]Click me too![/link]