Looking for holiday gift ideas?  Here are a few suggestions for the foodies on your list.

Start with a 151-year-old bottle of Scotch.  Tomorrow in Manhattan, Christie’s will hold the first auction of wines and spirits in New York State since the repeal of prohibition in 1933.  You can place a bid on a three-bottle lot of Fine de Bourgogne and Marc de Bourgogne brandies from Domaine de la Romanée-Conti, at $1,200 to $1,800; a bottle of George Washington Distillery Straight Rye Whiskey, at $10,000 to $20,000; or a 729-bottle superlot of single-malt from the Lowlands, Highlands and islands, estimated at $70,000 to $100,000.  As for that single bottle of Macallan, dated 1856, expect to pay about 30 G’s.

For the main course, consider a nice ham.  But not just any ham.  It’s called Iberian ham, and yesterday it became available in the U.S. for the first time.  It comes from Spain, home of the only free-range pigs in Europe.  The flavor is legendary.  “These pigs are fed largely on acorns, so it’s got that nice, deep, nutty flavor,” says John Willoughby, executive editor of Gourmet Magazine.  “And combined with the texture, it’s just about the best ham that you can find.”  It better be, as a single Iberian ham will set you back a thousand clams.  At that price, please don’t call it ham; go with “Jamon Iberico.”  Impressionante!

And for afters, go for the world’s most expensive desert, just certified by Guinness.  It’s a little dish called Frozen Haute Chocolate, made from a blend of 28 rare exotic cocoas, 23-carat edible gold dust, and plain old whipped cream.  When you’re done, you walk away with the serving goblet, an 18-carat gold spoon encrusted with diamonds, and a ladies diamond bracelet.  Available only at Serendipity 3 on the Upper East Side.  A steal at $25K. 

We’re not feeling that flush.  We’re opting for the bag of 45 chocolate truffles from Lindt for just $12.99.