Massougnes 1805 cognac
The cognac has "a light hazel nut flavor" and still has an excellent taste despite its age, according to the description on the company's website, but who is most likely to purchase such an expensive item?
"We work quite a lot with luxury hotels and in our experience most of these cognacs are sold to customers who would seek to consume them rather than keep them," explained David Baker managing director of Brandyclassics, to CNBC via email. "In the U.K. we have sold cognacs of this nature to luxury hotels who would serve them to their customers for up to £6,000 per measure.
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"We know of one case where a customer purchased, during the course of an evening, more than a bottle and his bar bill came to more than £86,000. There are many people who seek total exclusivity when they buy drinks and this is one way such exclusivity can be bought."
According to the company's website, the French Massougnes estate made and sold cognac from 1730, but the estate collapsed in 1874 as a result of phylloxera, a species of insect which destroyed cognac vines across Europe.
Brandyclassics, which sells a range of "very old cognac" costing from £400 up to £33,000, is also offering the 1805's companion bottle, Massougnes 1801 cognac for £141,120.