Fine wine, of course. Fine cognac, naturally. Fine beer? Are you kidding?

While we are used to associating various wines, cognacs and other fine spirits with haute cuisine, beer is usually associated with hot dogs. It is the common man’s drink, unpretentious and pretty much relegated to the lower class of alcoholic beverages.

Jim Koch is trying to change all that. The founder of the Boston Beer Company, maker of Samuel Adams, wants to put beer on “the white table cloth” according to Samuel Adams brewmaster Grant Wood. That’s the goal behind Koch’s Utopias, a high alcohol content beer brewed in limited edition since 2001.

“My goal with Samuel Adams Utopias was to challenge the very definition of beer,” said Koch in a press release. The company describes itself as part of the “extreme beer” movement which seeks to challenge drinkers’ perceptions of what beer can be.”

Koch has always been on the leading edge of brewing, deciding in the 1980s that America was ready for a more flavorful, robust tasting beer as opposed to the bland, light pilsners that dominated the U.S. market. According to company literature, for five generations Koch’s forefathers had been brewmasters. His Samuel Adams Boston Lager is supposedly based on his great-great-grandfather’s recipe for Louis Koch Lager. His timing was perfect as several factors combined to begin a microbrew revolution. The company claims to win more awards in international tasting competitions that any other brewery.

Sam Adams is introducing the 2007 batch of Utopias, its fourth release, in a unique way: by inviting people to dinner and a blind taste test in a number of cities around the country, including New York, Philadelphia, Denver and others. In San Francisco the location chosen for the tasting was Rubicon Restaurant earlier this month. The idea is that the respective chefs prepare a meal that compliments the Sam Adams varieties.

As the guy in the newsroom with the most pronounced beer-and-hot-dog palate, this reviewer drew the assignment to discover what all the brouhaha (ha, ha) was about.

On arriving at the upstairs banquet room at Rubicon guests could sample a range of beers including Boston Lager, Winter Lager and Cranberry Lambic. The cranberry beer gave us an early indication of Koch’s imagination in regards to the possibilities of beer. He’s quoted as saying, “I’ve always strived to see how complex and unique a beer could be and to expand people’s perception of beer.”

The cranberry beer is light and zesty and would go very well with a turkey dinner.

At dinner the roughly 15 guests were divided into three tables. Among the other guests at our table was Anthony Dias Blue, editor-in-chief of “Patterson’s, The Tasting Panel Magazine,” and wine-and-spirits editor for “Bon Appétit.”

Chef Stuart Brioz served a first course of crispy buttermilk marinated quail with tart onions and preserved lemon paired with the Winter Lager. The entrée was spice-and-Winter Lager-braised beef short ribs served with Boston Lager. The blind tasting followed, before a Cream Stout and ice cream desert.

During the tasting each guest was given three goblets with about two ounces of room temperature liquid in each and a score sheet. Guests were asked to give a rating of one to five on qualities such as color, nose and finish. Each taster was encouraged to write comments on each beverage. None of the beverages showed any carbonation. The two other competing spirits were later identified as Frapin VIP XO Grand Champagne cognac (rated 100 points by Wine Spectator) and Fonseca 1994 Vintage Port from Portugal (received the Highly Recommended rating by Wine Enthusiast and named one of the 50 Best Spirits of 2004 by Wine Enthusiast). Both, we were told, sell for around $150 per bottle.

The Utopias received the highest total points, 231, while Fonseca 1994 Vintage Port took in 225.5 points. Receiving 202.5 total points was Frapin VIP XO Grand Champagne

I quickly recognized the cognac as cognac by its nose and the wine by its color. The Utopias was a deep amber color with a milder aroma than the cognac and a stronger one than the port. There was a hint a caramel to the flavor. I later found out Utopias is made with two-row caramel malt that’s blended with Munich malt. Utopias was sweeter than the cognac but only mildly so. I understood Wood to say that a touch of maple syrup is used in the Utopias fermentation process.

Wood explained that one of the problems with creating a high alcohol beer – this latest batch weighs in at 27 percent by volume, compared to an average of around 5 percent for most beer – is that the yeast used in the typical beer’s fermentation dies too quickly with high alcohol content. Utopias is brewed with several different strains of yeast, including a variety typically reserved for champagne. Three kinds of Noble hops, Spalt Spalter; Hallertau Mittelfrueh; and Tettnang Tettnanger, are blended to give the beer a floral character and a spicy note.

Other attendees were quoted as describing the unusual brew as “incredibly smooth with a hint of sweetness,” “full of aroma with a complex taste,” and having “excellent full body.”

“The results of the blind tasting prove that Samuel Adams Utopias can command the same measure of respect as some of the world’s finest wines and spirits,” said Dias Blue.

Company literature explained that Utopias is made by a blend of liquids, some of which have been aged in a variety of woods at the Boston Brewery for up to 13 years. The brewery says that a portion of the beer was aged in hand-selected, single-use bourbon casks from the Buffalo Trace Distillery.

The company says the aging process is a major contributor to the beer’s flavor as described by a paragraph in the information packet each guest received.

“The extended aging process enhances the distinct cinnamon, vanilla, and maple notes in the beer’s flavor.” The beer is then finished in sherry and madeira casks from Portugal. The sherry casks add nutty, oak, and honey notes, while the madeira casks contribute slightly more elegant, creamy fudge-toffee aromas and flavors.”

The company says the specialty brew will be available at select specialty stores for a suggested retail price of $120-$140 for a 24 oz. bottle and on after-dinner drink menus at restaurants including Morton’s The Steakhouse locations, where legal, nationwide. The beer is illegal in 14 states due to its high alcohol content.

Napa County residents who are intrigued and wish to try Utopias may have to go far afield.

“I have been trying for years to get it, without success,” said JV Liquors sommelier Meryll Cawn. “As far as I know no one in Napa County has any. We have 500 other beers, though”

Last week there were six bottles up for auction on ebay.com, two in one lot, with bids in the $200 per bottle range, all with nearly two days of bidding left.