We know that in humans, sound is generated through the vocal cords. Vocal cords situated in the throat get stretched across the voice box in such a way that it leaves a narrow slit between them for the passage of air. When the lungs force air through the slit, the vocal cords vibrate, producing sound.
The length of these vocal cords in men, women and children are different. The vocal cords in men are about 20 mm long. In women these are about 15mm long. Children have very short vocal cords.
Hence, all of them have very different sounding voices.