Historyofdrums.com says drums, made from natural objects, were the first musical instruments used by modern mankind during the prehistoric era. Modern mankind includes the species Homo sapiens or the first anatomically modern humans.
Historyofdrums.com further states the first recorded appearance of drums (originally made from alligator skins) was linked to 5,500 BC during the latter part of the Stone Age in China. I’ve also seen other references to drums dating back to about 6,000 BC that were discovered in Mesopotamian excavations.