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.

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. :-)

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!