Set out the food and pop the corks

Champagne is, of course, the traditional New Year’s Eve toast. (The real thing, though, can only be French.) And this year, like the ones before it, will inevitably bow out under a barrage of popping Champagne corks and clinked Champagne flutes.

But why wait for midnight to open the first bottle? Champagne is also a serious wine that goes beautifully with food. Think of it as a Chardonnay or Pinot Noir sexed up with bubbles.

Champagne is de rigueur with caviar or oysters. It’s delightful with hors d’oeuvres. And any of the three Champagnes we’ve nominated for this year’s festivities would love to go to dinner too. They’re all widely available at fine wine shops and retailers.

So, if you haven’t already stocked up, here are the three most excellent examples of the art of Champagne ready to ring in 2004.

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1996 Champagne Veuve Clicquot Rose Reserve

Roses are the most misunderstood and underappreciated of the Champagnes. The best are not all pretty looks but exciting wines in their own right, like fine Burgundies with bubbles. Veuve Clicquot’s vintage 1996 is a ravishing coppery pink with a delicate scent of fraises des bois. Sip it slowly, the better to savor its finish of strawberries and cream. It’s wonderful with food, too, and not just first courses. It has the verve and character to hold its own through the holiday meal.

Price: About $56

Style: Spirited and complex

Food it goes with: Smoked salmon, smoked trout, roast goose

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1990 Champagne Charles Heidsieck Blanc des Millenaires Blanc de Blanc Brut

Thirteen years old, this Champagne from the great 1990 vintage still tastes like a baby. You could spend two times this for another 1990 vintage bubbly, but why? Charles Heidsieck Blanc des Millenaires has everything you want in a vintage Champagne -- a beautiful gold color, skeins of fine bubbles and a big-time finish. Lightly scented with fennel and sweet Asian spices, it has the acidity to make it a great match with holiday foods. Let it warm a little, and it gains in complexity. A cashmere of a Champagne.

Price: About $80

Style: Crisp and finely wrought

Food it goes with: Everything fine: blini and caviar, cheese souffle, seafood in beurre blanc

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Champagne Bollinger Special Cuvee

The basic brut from the famous house of Bollinger is anything but basic. With its crisp, fine-spun texture and classic yeasty perfume, it is a beautiful example of the art of blending multiple crus and vintages to arrive at a bewitching and elegant Champagne. The fact that it sells in the $30 range makes it even more of a feat. A lot of juice for the price.

Price: About $34

Style: Classic and crisp

Food it goes with: Oysters, caviar, hors d’oeuvres