New Years Eve is almost upon us. For many this means Champagne or other sparkling wine. If you are in the US your best 'value for money' bet is Nicolas Feuillatte Brut for $30. It's a much better wine that this contemporaries: Moet's White Star and Veuve Clicquot which run at $36-$38 a bottle. If you want to go cheaper my suggestion is the Roederer Estate Brut (it's a Californian/French operation) which is significantly cheaper at $14.

If you feel the need to spend more this is where things get tricky. You are now faced with the decision: Vintage or Non-Vintage. Vintage Champagne will have a year clearly printed on label while the others will not. I rarely spend decent $$ on Champagne for one primary reason: most people don't appreciate it. Unless you know who is going to drink your $200 bottle of Bollinger it isn't worth opening it.

When buying 'sparkling plonk' always go cheap. The cheapest you can find. If you aren't buying good Champagne - then save $$. Champagne isn't like wine: telling the difference between $5 plonk and $10 plonk is almost impossible (sure some people will argue but trust me).

I won't start up about Sparkling Red wine. Everyone should try it at least once. However please don't inflict it upon unsuspecting guests. It's just not polite.

Here is a tip to enhance your sparkling plonk. Try and avoid doing this with good Champagne (which should be served unadulterated). Take a sugar cube (or equivalent amount of sugar) and drop it in an empty Champagne flute. Add a drop of Angustura bitters and half a shot of Vodka. Now fill the flute with sparkling wine. This will give your plonk a great kick and some decent flavour.

Finally. Flutes. If you serve Champagne in anything buy flutes you are a barbarian. Why don't you go and drink straight from the beer keg. If your guests are drunken fools (often the case in my house) then go for plastic flutes - but never plastic cups. You stopped drinking wine out of coffee mugs in university. Isn't it time to start drinking Champagne from flutes? BTW Some people also like Champagne Coupes. I've never really liked them as them always seem a bit dated. But these are vastly superior to drinking from a plastic cup.

Remember the last words of John Maynard Keyes: "I should have drunk more Champagne."