While visions of Burgundy danced in their heads

Making out a Christmas wish list should be a simple exercise in self-

indulgence for anyone who savors the finer wines in life. Jot down the dozen or so most expensive luxury wines on the planet and leave the details to a higher authority. If only it were that easy.

From a practical standpoint, the Santa figure in most households probably couldn`t find the extremely rare cult cabernets of California, much less afford one. And the prices for the top wines of Bordeaux and Burgundy are beyond ridiculous. So it is with great care that I prepare my wish list.

The wines should be unquestionably high class, but not beyond the means of a reasonable gift budget. I begin with the presumption that everyone loves a good bottle of pinot noir, probably the sexiest of all red wines when it is done right. The best of Burgundy are far too expensive for this exercise in restraint, though I wouldn`t turn my nose up at a silky Chambertin or a powerful Richebourg. Pinot noir from Oregon is out. It`s overrated and overpriced.

The best pinot noir for the money is produced in California. Put Dehlinger, Calera, Gary Farrell, Foxen, Etude, Lane Tanner, Rochioli, Cambria, Au Bon Climat, Domaine Carneros, Bouchaine, Baileyana and Byron on the list of wines certain to score with most everyone. These wines will range in price from $25 to $75. Bordeaux is another option for quality minded shoppers. Believe it. The top classified growths can run as much as several hundred dollars a bottle, but there are truly great wines for anywhere between $35 and $75 a bottle, depending upon the vintage. Give me a beautiful Chateau La Lagune any time. Other exceptional Bordeaux that doesn`t reside under lock and key at the wine shop include Chateau Leoville-Barton, Pichon Lalande, Ducru-Beaucaillou, Chateau Palmer, Cos d`Estournel and Lynch-Bages. Many of the Bordeaux-style wines of California are equally exciting, though generally more expensive. The cult cabernets aren`t worth the money. But the traditional blockbusters of Napa Valley cabernet - even at $100 a bottle - are a relative bargain against the backdrop of Colgin, Bryant Family and Screaming Eagle selling for between $400 and $1,400.

Anyone willing to spend about $100 for a great bottle of wine need only throw a dart at this lineup: Phelps Insignia, Phelps Backus, Mondavi Reserve, Silver Oak, Shafer Hillside Select, Stag`s Leap Cask 23, Stag`s Leap Fay, Beringer Private Reserve, Dominus Estate, Merryvale Profile, Flora Springs Rutherford Hillside, Chateau Montelena and BV Georges de Latour. The steal of steals, however, is the BV Tapestry at $40.

More in the mood for merlot?

Make my merlot either Matanzas Creek, Duckhorn, Beringer Howell Mountain or the splendid Reserve Merlot of Chateau St. Jean. Anyone with the courage to go even more far afield for a superb merlot should ask for the Livio Falluga from Italy`s Friuli region. These wines range in price from $35 to $75.

Italy provides other wonderful gift options from Tuscany. The Super Tuscan "Georgio Primo" of La Massa is a stunning sangiovese/merlot blend from the Chianti Classico region. Generally sold for less than $40, it is comparable to wines at twice the price.WINE FINDS

The most outstanding wines are rated Exceptional. Wines that earn high marks for complexity, balance and flavor are rated Very Good. Wines that represent excellent quality for the price are rated Good Value.EXCEPTIONAL

Jade Mountain 1999 Viognier "Paras Vineyard", Napa Valley ($30) was the product of an outstanding "white wine" vintage and is near the head of that exceptional class. It`s a blockbuster of a viognier, made in the fat, rich style typical of California viognier. Pure peach, apricot, honeysuckle and spice aromas blitz the senses. An incredible wine. Moet & Chandon 1995 Brut Imperial Rose, Champagne, France ($54) has exceptional depth and power for a wine so subtle and driven by nuance. Aromas of dried fruits, spice, cocoa and perhaps even a touch of earth. A beautiful match with grilled salmon or sweetbreads. Roederer Estate 1994 L`Ermitage, Anderson Valley ($42.50) compares favorably with the top wines of Champagne. It has the power, complexity and creaminess of great Champagne at twice the price. Vintage after vintage, this is the finest sparkling wine made in California.VERY GOOD

Eberle 1998 Syrah "Steinbeck Vineyard," Paso Robles ($18) has its own peculiar characteristics that distinguish it from the equally outstanding Eberle 1998 Syrah "Reid Vineyard," Paso Robeles ($18). The Steinbeck is perhaps more complex, a bit earthy and not all about the beauty of the fruit. The Reid has more high-toned fruit nuances, such as blueberry, and spice. Both have good structure and balance and will improve dramatically with age. Babcock 1998 Eleven Oaks Sangiovese, Santa Barbara County ($25) has wonderful potential but currently is a bit rough around the edges. This is a richer, meatier sangiovese than most and will benefit from at least another year in the bottle. Taltarni Brut "Tache," Australia ($22) is evidence that sparkling wines from the Southern Hemisphere can compete with France, California and Italy in the "methode champenoise" arena. Lovely bubbly at a pretty fair price. Champagne Deutz Brut Classic, France ($38.50) has a higher percentage of pinot noir and pinot meunier than most other non-vintage brut Champagnes and hence has its own wonderful "house" style that puts the emphasis on fresh fruit and body. This is an extremely underrated non-vintage Champagne.GOOD VALUE

Chateau St. Jean 1999 Pinot Noir, Sonoma County ($16) could pass for a $25 pinot by any measure. Its complex fruit aromas and a beautifully perfumed nose suggest this is a wine with excellent breeding. A steal at this price.

Camelot 1997 Pinot Noir, California ($10) won`t make you forget any of the big names in California pinot noir, but it`s a nice pinot quaffer at a quaffing price.

Ledson 1998 Johannisberg Riesling, Monterey County ($16) is a fat, juicy, rich riesling that is typical of Monterey County, where the finest riesling in the United States is grown. Great food wine, particularly with white meats and rich cream sauces.SPIRIT OF THE WEEK

Vincent Van Gogh Citroen ($30) is about as chic as flavored vodka gets. This super smooth ultra-premium vodka from Holland is an elegant sipper as well as the stunning base for a mixed cocktail. The vivid lime aroma makes for a succulent martini. Van Gogh`s Oranje ($30) has a sweeter presence on the palate and goes down smooth and easy. Two beautiful vodkas to kick off any holiday gathering.SERVING SUGGESTION

Don`t be afraid of riesling. The trend in America is to think "bone dry" when it comes to wine, but in reality many of the most popular chardonnays have some residual sugar. The trace amount of sugar rounds the finish and cuts the acidic bite. Consumers love that style. Yet they shun "off-dry" riesling because of the perception it is sweet. It`s not that sweet. Rieslings are exceptional food wines that are fun to serve around the holidays. Riesling works with turkey and ham. It works with salty foods. It works with cheeses. Try one - you just might like it.

Visit Robert Whitley online at www.whitleyonwine.com or send e-mail to him at whitonwine(at)aol.com.

(c) Copley News Service

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Author: Robert Whitley