BARGAINS : GETTING IN THE SPIRIT OF SAVINGS.

Byline: Trisha King & Deborah Newmark

Whether you're planning a quiet dinner for two on Christmas Eve or are participating in a neighborhood block party on New Year's Eve, Wine & Liquor Depot has all of your favorite spirits, including kosher items, at deeply discounted prices.

Anyone who wants to ring in 1999 with a flute or two of bubbly will find that Wine & Liquor Depot stocks more than 100 varieties of champagnes and sparkling wines. Grocery stores usually charge $10.99 to $12.50 a bottle for Korbel sparkling wines. The everyday price at Wine & Liquor depot is $8.29 for all varieties except the natural, which runs $8.99. If only champagne will do, Moet White Star is $21.99 ($23.99 to $30.99 at grocery stores), and Mumm's Cordon Rouge runs $21.49 ($26.95 to $30.99 retail).

Not much has changed at Wine & Liquor Depot since we first discovered the store in 1993. The place still isn't the least bit fancy, just shelves and stacked cases, but it's clean and neatly organized with a terrific selection, a knowledgeable staff and, most important, low prices.

Anyone who has a single-malt scotch aficionado on their gift list will have a difficult time making up their mind at Wine & Liquor Depot. Believe it or not, there are more than 500 varieties. A well-known brand such as McCallan runs $29.99 ($33 to $38 retail).

In addition to having everyday prices lower than grocery and liquor stores, the most impressive aspect of Wine & Liquor depot is its enormous selection. A warehouse store we visited charges $1 less for the McCallan single-malt scotch mentioned above, but it was the only choice available.

Wine & Liquor Depot believes their customers should have choices. For example, with more than 100 tequilas, you can choose a well-known brand such as Cuervo Gold in a 1.75-liter size for $23.89 ($24.99 to $31.99 elsewhere), or if the sky's the limit, try a bottle of 1800 Coleccion, a blue agave tequila in a Belgian crystal and pewter decanter for $899 ($1,000 and up retail).

You'll also find low prices on a very nice selection of domestic and imported wines - a tasting room is coming - beers, grappas, cognacs, liqueurs (Amaretto runs $15.95 instead of $16.49 to $19.99 elsewhere) and other spirits. Plus, there are plenty of gift sets, such as a bottle of 21-year-old Royal Salute scotch in a cigar humidor for $139.95 (the scotch alone retails for more than $175).

Wine & Liquor Depot is at 16938 Saticoy St., Van Nuys. [phone]. Hours are 10 a.m. to 6 p.m. Monday through Saturday, and noon to 5 p.m. Sunday. Mastercard and Visa are accepted.

Inside info

Music lovers will enjoy choosing from more than 100,000 used records at Rockaway Records, with prices starting at 99 cents (new $7). Rockaway also has more than 60,000 used CDs starting at 99 cents. New releases start at $8.99 (retail $16). Bring a toy or can of food to donate to the Hollywood Free Clinic Christmas Drive and receive an additional discount. Also, ask about the Rockaway Club discount program that offers specials during the year - it makes a great holiday gift. Rockaway Records is at 2395 Glendale Blvd., Los Angeles. [phone]. Hours are 10 a.m. to 9:30 p.m. seven days a week.

You don't have to spend a fortune repairing your broken picture frames. At U-Frame-It, you can purchase the glass, with prices starting at $1.20, and use the facilities and tools needed to repair your frame. U-Frame-It also will do the work for you, with prices starting at $4. U-Frame-It is at 13630 Sherman Way, Van Nuys. [phone]. Hours are 10 a.m. to 7 p.m. Monday through Friday, 10 a.m. to 5 p.m. Saturday, and 11 a.m. to 5 p.m. Sunday.

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Photo: Mark Meister, part owner of Wine & Liquor Depot in Van Nuys, offers more than 500 varieties of single-malt scotch at the store.

Gus Ruelas/Daily News