Ava Gardner (Ava Gardner), Mark Twain (Mark Twain) and Winston Churchill (Winston Churchill) appreciated the value of a good whiskey. But today they might disagree when hearing the valuation of a 97-year-old Macallan whiskey that will be auctioned by Sotheby’s in London.

The 1926 Adami is the oldest Macallan ever produced, bottled after aging in sherry casks for six decades. Just 40 bottles were made in 1986, but were not released to the market. Instead they were offered to Macallan’s top clients and every time one appears at auction a record is set.

The auction will take place on November 18 and is estimated to sell for between £750,000 and £1.2m, meaning a single 25ml shot would be worth between £25,000 and £40,000.

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“The Macallan 1926 is the one whiskey every auctioneer wants to sell and every collector wants to own,” said Jonny Fowle, head of spirits at Sotheby’s. “I am extremely excited to bring a bottle to auction at Sotheby’s for the first time since we set the record for this category four years ago.

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According to the Guardian this rare bottle of whiskey is unlikely to be opened for consumption. Of the 40 precious bottles, only one has been opened, one is missing and one is believed to have been destroyed during the 2011 Japanese earthquake.

Photo: sothebys.com