One of the more popular fundraisers among nonprofits in my part of the world is the "100 Point Wine Dinner." This is precisely what it seems to be: a dinner featuring wines that have garnered perfect scores of 100 points from a major wine publication or critic. The tariff for such extravaganzas is usually steep.

It is rare that I hand out a perfect score — I believe I gave three in all of 2007 — and when I do I generally refrain from including them in my syndicated newspaper column because those wines have not only tended to be unique and extremely rare, but also prohibitively expensive. Not your everyday wines.

I make an exception this week because the 100-point wine affords me an opportunity to a) explain my scoring philosophy and b) throw a spotlight on a Napa Valley winery that is doing some very good things.

Long-time readers of this column know that I view a rating as my own highly personal reaction to the wine being evaluated. When I say "88 points" I do so knowing full well there is no one finite number that can be attached to any wine. It's an abstract. Think of the number as you would an applause meter. The number merely reflects the intensity of my applause, or lack thereof, for the wine under consideration.

A different critic might come up with the same number, but more than likely the other critic's number will be slightly higher or slightly lower due to personal taste preferences. For example, some critics may prefer ripe, soft, supple fruit-forward wines; others may not. I make every attempt to give each wine its due regardless of my stylistic preferences. That said, I still have stylistic preferences.

My 100-point wine this week — Nickel & Nickel's 2005 Stelling Vineyard Cabernet Sauvignon — wouldn't have reached the magic number without the one quality I prize above all else, and that is balance. But balance alone wouldn't have done it, either. The Nickel & Nickel Stelling has that rare combination of power and complexity with a great deal of finesse, and an elegance that you feel as much as taste.

Over the 30 years or so that I have been exposed to Napa Valley cabernet sauvignon, it is among the finest I've had the great pleasure to taste. I also believe this exceptional cabernet will exhibit longevity, proving itself for generations to come. When I encounter a truly exceptional wine that I know belongs in the 90-points-plus range, I only go above 95 when I believe the wine has the capacity to age.

Wine enthusiasts who spend that kind of money (in this case $140 per bottle) for what they consider a "great" bottle of wine deserve as much. For me, longevity is the "X" factor for a wine that merits an extremely high score.

What also made me marvel as I tasted the Nickel & Nickel Stelling was the consistency of all the Nickel & Nickel cabernets. For those who may not know, Nickel & Nickel specializes in single-vineyard wines. In addition to cabernet Sauvignon, Nickel & Nickel also makes chardonnay, merlot and syrah — all single-vineyard designates. The purpose is to showcase the unique characteristics of many of Napa and Sonoma's greatest vineyards.

One of the other cabernets I tasted alongside the Nickel & Nickel Stelling was the Nickel & Nickel Sullenger Vineyard. On most any other day, the Sullenger (also reviewed this week) would have been the best wine of the tasting. I awarded it 97 points. Just a tick ahead of the Sullenger was the Nickel & Nickel Vogt Vineyard Howell Mountain at 96 points. And the Vogt was a tick ahead of the Nickel & Nickel C.C. Ranch at 95 points.

Imagine the odds against tasting four distinctly different cabernets from the same winery and the same vintage and rating all of them 95 points or higher. If ever a winery deserved a tip of the hat, then mine is off to the Nickel & Nickel team for its achievements with Napa Valley cabernet sauvignon from the very good 2005 vintage.

These wines are expensive, indeed. But rightly so.

BEST BUY

Wines are rated on a 100-point scale. Wines are chosen for review because they represent outstanding quality or value.

Otuwhero Estates 2007 Sauvignon Blanc "O:TU", New Zealand ($17) — Fans of the famous Marlborough "tang" will appreciate the typicality of this Kiwi sauvignon. It is indeed pungent, but hardly one dimensional, showing yellow intense citrus fruits, a lovely gooseberry back note and firm acidity. Bring on the steamers! Rating: 89.

TASTING NOTES

Nickel & Nickel 2005 Cabernet Sauvignon, Martin Stelling Vineyard, Oakville ($140) — The most powerful and complex of all the Nickel & Nickel cabernets, the Martin Stelling Vineyard nevertheless delivers the signature characteristic of Nickel & Nickel: balance, elegance and finesse. This extraordinary cabernet exhibits remarkable depth and complexity, with layered black and red fruits, supported by round, ripe tannins and firm acidity, with impressive length and a socko finish. Certainly one of the finest California cabernets I've tasted over the past 25 years. I also believe it is the finest wine ever produced by the Nickel & Nickel team. Rating: 100.

Nickel & Nickel 2005 Cabernet Sauvignon, John C. Sullenger Vineyard, Oakville ($90) — There is a reason Nickel & Nickel focuses on single vineyards and the unique characteristics that a special plot of soil can impart. It's because you can't replicate the experience. Blended wines can be imitated. Vineyard-designate wines leave their own footprint. Consider then this awesome cabernet from Oakville's Sullenger vineyard. It is simply one of the most exciting cabernets money can buy. From that first intense whiff of wild blackberry and cassis on the nose, the lovely nuance of red currant and spice, the polished tannins and exquisite balance on the palate and the long, elegant finish, you know in your heart of hearts that this is what cabernet was meant to be. Layered and round, but firm, this well bred Napa cabernet is as beguiling as it gets. Rating: 97.

Northfield 2006 Pinot Noir, Home Creek Vineyard, New Zealand ($36) — One of the more floral pinots you are likely to encounter, the Northfield Home Creek is an exemplary expression of this grape variety as it is produced in the New World. Intense aromas of violets and spice are followed on the palate by a rich, deep raspberry-blackberry fruited nuance, and high-toned strawberry. Well balanced (only 13.4 percent alcohol), with depth, complexity and a sensuous finish. A steal at the price. Rating: 92.

Northfield 2007 Chardonnay, Frog Rock Vineyard, New Zealand ($30) — One of the best-kept secrets of New Zealand wine is the exceptional potential for the Chardonnay grape. Northfield's Frog Rock Creek is a first-rate effort that delivers a gorgeous lemon-cream aroma, followed by ripe yellow fruits, hints of minerality and firm acidity. It finishes on a toasty note, complemented by sweet brown spices. Rating: 91.

Ca' Bianca 2006 Gavi, Italy ($17) — Over the years I've shied away from Gavi, no matter how good, because it seldom lives up to the price. Here's one that comes in at a good number, however, and it's delicious. The nose is fresh as a Spring meadow, and though delicate there is excellent persistence of fruit flavor, primarily green apple and tart citrus. This is an elegant Gavi that will pair nicely with first courses and simple fish dishes. Rating: 89.

La Crema 2006 Pinot Noir, Anderson Valley ($35) — The new lineup of La Crema pinots is nothing less than impressive, particularly this red-fruuited beauty from the Anderson Valley. The fruit truly is gorgeous, ripe and upfront, and nicely spiced by the winemaker's generous hand with the toasty oak. This is a deeply colored and flavorful pinot that gets all it can from the grape and soil without going over the top, although a somewhat hot finish tamped my enthusiasm and kept me from giving this wine a higher score. Rating: 89.

Astica 2007 Torrontes, Argentina ($8) — I'm of the opinion that most Torrontes is for quaffing, and that's not necessarily a bad thing. The Astica is expressive, with a floral perfume that is well defined and inviting, fresh acidity and gentle citrus fruit notes. And at this price you can drink it all day long. Rating: 84.

To find out more about Robert Whitley and read features by other Creators Syndicate writers and cartoonists, visit the Creators Syndicate website at www.creators.com.