Scotch is a distilled alcohol that is made exclusively in the country of Scotland. If you want to know what is scotch made from, as with most alcohols, scotch begins with a fermented mash of grains. The mash is distilled (has a large amount of water removed) to increase the Alcohol by Volume (ABV) of the liquor.
All scotches must be aged in oak barrels for a minimum of 3 years to be officially considered “Scotch.” During this time, the liquor absorbs flavor and color from the barrels, as well as losing “The Angel’s Share,” the amount of alcohol lost to evaporation during the aging process. Other factors can affect the flavor of scotch. Some oceanside distilleries have saltier whiskies than those in the highlands.