Whisky produced in the limited series by the best manufacturers in the world is a luxury product. Bottles of whiskey as an object of the auction are rare, and in Poland in general [1] . Limited access causes high transaction prices. For example, in 1942, the manufacturer of Glenfiddich Only 12 pieces produced Whisky DALMOR 1962 Single Malt Scotch Higland. In addition, each of the bottles got his name placed on a special label. One of them was called Matheson - in honor of the owner of the building, which contained a liquor factory, another in turn: Kildermorie, which is like scotch well from which water is extracted for the production of whiskey. DALMOR 12 is recognized as one of the most valuable whiskey due to the history of several transactions. In Hong Kong six bottles were sold for 48 thousand. USD each. In 2002 Kildemorie hit the end of McTear's auction house in Glasgow and has reached the price 44 thousand. USD. Matheson in 2005, was sold at auction in London for 58 thousand. USD. This means the rate of return of approximately 10% per annum [2] . Collector, who bought a luxury alcohol in London, but he did not do this for investment purposes. Bottle was consumed during the sumptuous dinner. Prices of the other eleven DALMOR 1962 probably increased due to the impressive result of the auction (58 thousand. USD) and reduce the number of available bottles. At present, ten of them are in the hands of private investors, and one is owned by Whyte and Mack.
world's most expensive whiskeys are summarized in Table II.3. As the first in the table is a 25 Year Old Pure Pot Still Whiskey, which is offered in the store for $ 116 Thomas Arkwrightsa 900 [3] . This bottle is thus the most valued of whiskey and only at the time of purchase will be the most expensive in the world. Now officially the most valuable remains of the 1926 Macallan Fine & Rare collection.
Table highest prices in the market whiskey (As of 02.09.2010 r.)
| Mark whiskey | Age | Price | Additional comments |
| 25 Year Old Pure Pot Still Whiskey | 25 years | 162 thousand. USD | Whisky comes from the late nineteenth century, represents one of the last bottles produced at Nun's Island Distillery. |
| 1926 Macallan Fine and Rare | 60 years | 75 thousand. USD | Whisky matured for 60 years. At the last auction was sold for 38 thousand. USD, but now its value is valued at twice the price. In the world there is only 12 bottles, the label was designed by Italian artist Valerio Adami. |
| The DALMOR 62 | 62 years | 58 thousand. USD | Whisky a blend of five barrels of distillates from the years 1868, 1878, 1922 and 1939. 11 bottles left. |
| 1805 Johnnie Walker | 45 years | 28 thousand. USD | limited series covers only 200 bottles. Whisky is a blend of spirits with more than 45 years. |
| Whiskey Glenfiddich Rare Collection 1937 | 64 years | 20 thousand. USD | There are only 61 bottles of this 64-year old wine. In 2006, the final price at Vanderbilt Hall at the price of 20 thousand. USD. |
| Chivas Regal Royal Salute | 50 years | 16 thousand. USD | in 2003 to commemorate the 50th anniversary of the coronation of Queen Elizabeth II produced 255 numbered bottles. |
| Balvenie Cask 191 | - | 13 thousand. USD | Balvenie whiskey last series of the 50s Unique also because of the maturation process, as much as 77% of the contents of the barrel has evaporated (the part of angels). On the market are 83 bottles of hand-labeled with woskowanymi necks. |
| Glenfarclas 1955 | 50 years | 10.8 thous. USD | 110 bottles of the oldest whiskey produced by the distillery. |
| Macallan Lalique | 50 years | 10 thousand. USD | In 2006, 460 bottles were introduced. On the European market Macallan Lalique price reached 10 thousand. USD. In the U.S. market there were only 100 bottles, which cost 14 thousand drink. USD. One of the owners of this kind of whiskey he was Michael Jackson. |
| Black Bowmore | - | 6 thousand. USD | There 5812 bottles of which were bottled: 2000sztuk in 1993, 2000sztuk in 1994 and 1812 units in 1995 |
Source: own work based on the website: http://open-bar.pl/alkohole/najdrozsze-alkohole-swiata/203/431 world's most expensive alcohols 09/02/2010 and http://hubpages.com/hub/ The-5-Most-Expensive-Whiskies-on-the-Planet The 5 Most Expensive Whiskies on the Planet dated 02.09.2010.
As a brand, reaching the highest prices, appear to be: Highland Park, Laphroaig, Talisker, The Balvenie, The Macallan. Prices of 30-year-old Scotch whiskey, these brands are priced over 30 thousand. USD [4] . The values \u200b\u200bof the most expensive whiskey (162 thousand. USD) but can not be compared to prices of other most valuable alcohols such as vodka Diva Vodka for 1 064 thousand. USD, or cognac Henri IV Dudognon Heritage for 2 880 thousand. USD [5] .
[1] Polish investors can invest in the global market for whiskey, using the services of specialist companies np.Wealth Solutions.
[2] K. Borowski (2008), New directions in investment banking - collectibles market, [in:] Alternative investments. I. Pruchnicka - Grabias (ed.), Expert Publishing CeDeWu.pl, Warsaw 2008 , s.246.
[3] Website http://open-bar.pl/alkohole/najdrozsze-alkohole-swiata/203/431 world's most expensive alcohol dated 02.09.2010.
[4] K. Borowski (2008), op.cit., S.247.
[5] Website http://open-bar.pl/alkohole/najdrozsze-alkohole-swiata/203/431 world's most expensive alcohol of 02/09/2010.
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