I could not list you dozens of 100$ bottles but I can tell you that I really enjoy the Highland Park 25 year if you like Highland scotchs. It is round and full and suprisingly sweet (for a scotch). It is probably better as a digestif than anything else though...

Macallan - excellent scotch. Every year I purchase a 25 or 30 year for my birthday and you can typically find it at most decent liquor stores.

http://www.themacallan.com/macallanPortfolio/sherryOak/25yo/

Bruichladdich 18 year. Expensive but worth it.

I second the Macallan ... always a smooth drink.

Depends what kind of scotch you're looking for. I think what differentiates single malt scotch from pretty much every other kind of whiskey-like drink - be it bourbon, Irish whisky, Canadian whiskey, etc, is that there is such an incredible range of flavours out there, from the very smooth to the downright eclectic - see the comment about Laphroaig below.

If you want a beautifully smooth scotch, you can't go wrong with Macallan - I've tried the 25 which is exquisite, and the 18 is also very very nice and right around that $100 mark. I've also been fortunate enough to sample the Highland Park 25, another beauty.

If you like really smoky/oily/peaty scotch, or want to try, then getting a Lagavulin would do the trick - it's considered one of the best Islay scotches. If you want to spend the extra, get the 25.

If you want to try what is probably a completely different scotch experience altogether, try the Laphroaig 15 - it's like the standard 10, but smooth...

You can find all these distilleries on wikiepedia by the way - under the Laphroaig entry, it notes:

"Laphroaig is an acquired taste, even among whisky drinkers. Its strong phenolic and peaty overtones have been likened to "bottled smoke", seaweed or even TCP or Chloraseptic. However, those who like it are likely to consider it to be a favourite."

I don't know about the Macallan. I have the sneaking suspicion that its so popular purely because its so easily accessible. A very fine whiskey, no doubt, but it lacks a strong character.

As far as a personal favourite goes, I simply adore Auchentoshan 3 Wood. It's very complex, quite sweet, has an unbelievably full mouth-feel, and really fits the bill on a cold winter's night. Laphroaig and Talisker come in close seconds.

However, I don't think that any of those should cost you more than 70 dollars (Auchentoshan is 33 pounds or so in Scotland).

For a more expensive whiskey, I suggest the Mortlach 22 year old (distilled in '71 or '72), if you can find it. Its smoky, smooth, and has a long, nutty-ish finish.

You've got a lot of suggestions for smoky and peaty. I prefer my scotch flowery. I don't think they run over $100, but Dalwhinnie and Cardhu are both sweetish (for scotch) with a heathery finish.

Laphroaig 30 year - i cannot say enough about it - it's my absolute favorite - very smoky, but smooth - a rather seductive smelling scotch!

I used to drink King's Ransom, but I don't believe it is available any more...

The Macallan is the way to go. Hey anybody see this crazy place yet www.plotnicki.com

I have to agree with the Macallan majority here, as the TC hasn't stated any previous knowledge of or preferences for Scotch. (My guess is that it's a gift for a Scotch drinker?) Macallan is a very smooth yet fairly sophisticated flavor and a good choice when you're not sure exactly what you're looking for. In other words, a perfect introductory Scotch or an excellent (and safe) present for a Scotch lover.

Lagavulin. It might not be quite $100, I think you can find it closer to $60 but it is amazing and distinctive. Very intense peat and smoke flavors, not for the timid.

Michael Natkin
http://vegfoodie.typepad.com

The Glenfiddich Gran Reserva 21 is totally scrumptious. Honey, toffee, subtle spice, a touch of smoke, and at 21 years nicely mellow. It's matured in Cuban rum barrels so has been a touch difficult to acquire in the US, I hear. I get it in Aussie duty free for ~$AU150 (~$US120).

A little unusual, guaranteed to impress the connoisseur and easy drinking for the beginner.

My very favorite special whisky in that price range is the Glenfarclas 21 (available at 4 Ave S liquor store in Seattle) from Speyside. It's comparable to the Macallan, as a smooth mellow lovely malt, not Islay peaty (that's lovely in a different way). It opens up beautifully with a splash of water. I believe it's sherry wood aged and the caramel notes and essence of the sherry peeks through. I would never refuse a dram of Macallan 25, but I will always buy a Glenfarclas first.

For something a little different, you might try to find a bottle of the Macallan at cask strength which is about twice as strong as a regular bottle. This offers a scotch drinker the chance to experiment a little more with how they water their scotch (and what they water it with). It encourages a little more ritual, and that can be a nice thing.

Also, it's a bit like getting two bottles for the price of one. :-)

Another vote for the Macallan. The 18 yr old is quite nice.

Kirsten's father got me a bottle of Dimple Pinch for working on his computer, and it is BRILLIANT. I LOVE it. I dont know how much it costs, but it has a fun bottle.

For the record, Sammy recommends:

Glenfidditch
Jacobsons
Dewars

He says though that the Dimple Pinch is his fav. ;)

Why such a high price? High price doesn't equal high quality. Sometimes it just a question of supply.

My husband is devoted to Talisker. I think it's in the $50-80 range, depending on how aged; they have a 10-year and an 18-year I think.

I second the recommendation for Mortlach.

Roger has the gist of it: "It all depends." Try the ratings at www.whiskymag.com/whisky. They're pretty much on the mark from what I've ordered for our bar.

Personally, I presently take Cragganmore 12 year and Springbank 10 year for my drams (because I can find them, they are excellent and they're priced right-- a little short of your price requirements, though); but, since there are so many, varied distilleries from which to sample, a little spontaneity and impulsiveness on your part might be in order.

Um, you're not betting your life on this, are you?

It's only about $70 a bottle, but Aberlour a'bunadh is my personal favorite. For "everyday" Scotch drinking I stick with Glenmorangie or Macallan, but the a'bunadh comes out when I need some decadence.

I love smoked foods, and Lagavulin and Laphroaig seem to me to be the scotch equivalent to the foods I like.... Lagavulin cask strength is the best I've ever had, though I don't know if you can still get it. It's like smoky gold going down. Not for the faint of heart, though!