The 2004 Langhe Nebbiolo Perbacco is a drop dead gorgeous wine. A richly layered beauty, it offers beautiful Nebbiolo aromas and generous dark fruit in a nuanced, polished style. With a suggested US retail price of about $20, it is an insane value for the money. Anticipated maturity: 2009-2016. Vietti is one of the most historic properties in Piedmont. The estate is best known for its top-flight Barolos, yet in recent years I have been equally impressed with the entry-level wines. These are among the finest wines being made anywhere in Italy. The Langhe Nebbiolo Perbacco, which is made from Barolo-classified vineyards, in particular, is one of the great values in wine today. Importer: Remy Cointreau USA, New York, NY; tel. (212) 424-2204