JackDaniel's and the Etiquette of Corporate Gift Giving.

Close your eyes and imagine getting the perfect gift at the office: something new, but with a rich past. Something thoughtful, but not overly personal either. A gift that is tasteful, perhaps even tasty In all, a token of corporate friendship that you'd like to show off, rather than hide in the closet.

Few business associates, whether clients or employees, covet another desk calendar adorned with a company logo. However, unwrapping an American icon -- a bottle of Jack Daniels Tennessee Whiskey with its distinctive black and white label -- would generate cheers around the office. After all, it's the world's best charcoal-mellowed whiskey and the winner of seven international gold medals. It has a rich history that dates back to 1866, and each bottle resonates with Southern hospitality and a timeless quality.

Recognizing that no two barrels age quite the same, master distiller Jimmy Bedford set aside a limited number of barrels to be bottled for their unique character. This hand-selected whiskey was bottled at 94 proof in elegantly sculpted decanters. The result was Jack Daniel's Single Barrel Tennessee Whiskey. From time to time, Jimmy still sets a few special barrels aside, and this splendid product is now available throughout the country.

Jack Daniel's Single Barrel is an exclusive gift that will make clients and associates take notice. A gift as carefully chosen as Single Barrel signals the level of importance that you place on the relationship.

In fact, many corporations and individuals are even going a step further with gift giving and Single Barrel.

Recently, the distillery started selling Jack Daniel's Single Barrel a barrel at a time. Entire barrels have been ordered from customers ranging from individual clients, corporations and clubs to hotels and premium liquor stores. Aged in charred white oak, this premium, dark amber whiskey develops an exquisite color and taste all its own, with heightened flavors of toasted oak, vanilla and caramel.

"Each of the 240 bottles drawn from your personal barrel is individually numbered and makes a wonderful gift," says Lois Mateus, a senior vice president at Brown-Forman, which owns Jack Daniel's.

Of course, buying Jack Daniel's Single Barrel by the barrel is such a clever idea, it's bound to spark a few cutting-edge reasons for gift giving. Take, for instance, the groups of executives who have made the trek to the distillery in Lynchburg to select a barrel for their corporations. "At the beginning of the aging process for the whiskey, they state their goals and objectives, which are written on the lid of the barrel," says Mateus. "Then, when those goals are achieved, everyone is rewarded with bottles from the barrel."

Now, what could be a more powerful incentive to get the job done right than that?

A gift of Jack Daniel's can be given for any number of occasions. In Mr. Jack's Day, presenting a bottle of Tennessee Whiskey required no special etiquette, but these days, corporate giving requires some consideration. Here are a few ideas for reasons to give or celebrate:

* Winter holidays are the prime gift-giving season, but remember special occasions that can build goodwill between a corporation and its clients or employees.

* Use gifts to reward employees for a job well done and to thank associates and clients who've helped further your mutual goals.

* Celebrate such moments as clinching a major deal, opening a new office or getting a promotion.

* Personal milestones make wonderful occasions for gifts as well, whether it's a wedding, a birth or a retirement.

* In this age of globalization, don't forget to add overseas business associates to your gift list. As renowned as the finest French cheese or Belgian chocolate, Tennessee Whiskey, especially Single Barrel, is savored by connoisseurs the world over.