Every year, as New Year's Eve approaches, a great many of us become angry about paying through the nose for champagne in this little country. Well, don't take your anger out on the champagne houses, the importers or the stores. It is simply not their fault. Most of our anger should be directed at the government, because for at least 30 years, it has been imposing a 175 percent import duty on French champagne as a "luxury item."

More importantly, no wines are more closely associated with the New Year than champagne and other sparkling wines. The following are reviews of several of the better wines available, whose prices range from the nearly astronomical NIS 1,000 to a reasonable NIS 60. In a phrase: options for all pocketbooks and all tastes.

Bollinger, Brut Champagne, Special Cuvee, n.v.: Medium- to full-bodied, with amber reflections in its deep gold color, and peach, nectarine and fig flavors. The charms of this wine are enriched by a lovely hint of honey in its aromas and on its finish. NIS 510. Score 93.

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Ayala, Brut Champagne, 1998: Lively light gold in color, full-bodied and intense. Yeasty melon and pink grapefruit flavors on the first taste, followed by pear, cashew and toasted bread flavors. Complex and long, this is one of the best from Ayala. Drink now-2012. NIS 525. Score 95.

Ayala, Brut Rose, Champagne, n.v.: Pale salmon pink in color, with crisp mineral dryness and a tempting array of cherry, raspberry and citrus flavors. Crisp, full, with a long mousse. NIS 495. Score 91.

Ayala, Brut Champagne, n.v.: Medium-dark golden straw in color, medium- to full-bodied, with just the right layers of toasted white bread and spices, which are matched beautifully by the aromas and flavors of apples, pears and cherries. A generous mousse here and bubbles that go on and on to a long and satisfying finish. NIS 365. Score 90.

Laurent-Perrier, Brut, L.P., n.v.: Medium- to full-bodied, a complex and appealing champagne, with berry, citrus peel, vanilla and yeasty aromas and flavors that come together nicely with sharp, concentrated bubbles that go on and on. Rich and intense. Drink now. NIS 700. Score 90.

Salud from Spain

Covides, Cava, Brut Rosado, Xenius, n.v.: An appealing rose-colored sparkling wine with berry, cherry and strawberry aromas and flavors. Medium-bodied that is nicely dry with well-balanced acidity. NIS 70. Score 86.

Covides, Cava, Brut Reserva, Xenius, n.v.: Light gold in color, light- to medium-bodied, a lively sparkling wine with plenty of acidity to match citrus and pear flavors. These flavors surface against a vanilla background with a light hint of sweetness that comes in on the finish. Not complex but pleasant. NIS 60. Score 85.

Jaume Serra, Cava Cristalino, Brut, n.v.: Made from a blend of indigenous Macabeo, Parellada and Xarello grapes (50 percent, 35 percent and 15 percent respectively), with an unusual but appealing golden yellow to green color. Medium-bodied, with generous citrus and summer fruits matched by hints of yeast, spicy oak and cinnamon. A rather short mousse, but long-lasting bubbles. Perhaps not fully brut but dry, lively and refreshing. NIS 60. Score 86.

Jaume Serra, Cava Cristalino, Brut Nature, 2002: Crisply dry, medium-bodied, with sharp, long-lasting bubbles and citrus, apple and guava fruits followed by nutty and cedar flavors and aromas. Not overly complex but a good sparkler. Drink now-2008. NIS 95. Score 85.

Codorniu, Brut Pinot Noir, n.v.: A sparkling rose wine, light- to medium-bodied, with wild berry fruits supported by hints of grassiness. Concentrated bubbles that do not last as long as one might like. Drink now. NIS 90. Score 85.

Domaine Ste. Michelle, Cuvee Brut, Columbia Valley, Washington, n.v.: Fresh, crisp and lively, with concentrated bubbles that linger nicely; with generous citrus and pear flavors and a hint of toasted white bread. NIS 120. Score 87.

Domaine Ste. Michelle, Blanc de Noirs, n.v.: With just the barest hint of pink in color, this medium-bodied sparkler has generous acidity, highlighting strawberry, cranberry and raspberry fruits. Sharp bubbles last and last. NIS 120. Score 87.

Cinzano, Pinot Chardonnay, Vino Spumate Brut, n.v.: A pleasant little sparkling wine, with citrus, peach and berry fruits on the nose and palate and sharp bubbles that linger nicely. A hint of sweetness here that some will enjoy. Drink now. NIS 75. Score 86.

Pelter, Blanc de Blanc Brut, n.v.: Although categorized as non-vintage, this wine was made with Chardonnay grapes entirely from the 2003 vintage. Flavored by gentle yeast and hints of nicely toasted white bread, this sparkler has sharp bubbles that go on and on. Fresh, aromatic, well-focused and intense, with grapefruit and lime fruits supported by hints of cloves, ginger and roasted nuts. Drink now-2010. NIS 175. Score 90.

Golan Heights Winery, Blanc de Blancs, Yarden, 2000: Made entirely from Chardonnay grapes in the traditional method of producing Champagne, this tempting white shows appealing summer fruits, citrus and kiwis, against a background of minerals and just a hint of yeast. Sharp bubbles that do not last quite as long as one might hope for. Drink now-2008. NIS 110. Score 88.