The CCM 92 Ice Skate, is a great first skate for kids. I have been skating for 33 years and have been delighted with this skate which was purchased for my 3 year old child.
What I like about the CCM 92 skate starts with the size. This skate starts at a size 8 which is the smallest sized hockey skate on the market. The skate costs approximately $50 which is a reasonable price all things considered.
There are some less expensive options, for example injection molded plastic skates with a plastic buckle (like a ski boot) tightening mechanism instead of laces. This type of skate will run you $35-40, but the issue is that the skate will never fit right across the entire foot as 1 buckle will never make the skate fit snug around the whole foot like laces. Next there are more expensive options from Bauer and Easton, but the issue there is that the manufacturers have unnecessarily built extra stiffness into the skate. While stiffness is great for experienced skaters, it offers little benefit to a beginer and may even make those other skates less comfortable.
CCM seems to have nailed the market for their entry level skate. I have witnessed my child learning how to skate on these and skate in circles for 2 hours straight without any complaints other than having to get off the ice. I highly recommend these