Need A Reco For A X-Mas Gift

I am looking to purchase a x-mas gift for someone I don't know extremely well. I know they really like scotch, but I am not sure what they would like, or what there preferences are. The few times I have been with the person it was on business trips and they ordered Dewars. I'm guessing if this wasn't going on an expense report they would have had something nicer?

I am not looking for anything too exotic or different, probably more well known. I would like it to be @ $100 or so, and give a very good impression of being very nice and sophisticated. I would like to "WOW" the person, as this will be a surprise for them.

Any ideas you can give me would be GREATLY appreciated. Thank you!!

[BourbonDrinker]

Highland Park 18 is about $100, is outstanding, well balanced, and would probably be enjoyed by any whisky drinker.

[Legion]

I'll second Brian; for the price, you really can't do better than HP18. And it should be relatively easy to find.

[Dale]

I love HP, so an excellent recommendation there. But another direction you might consider is a malt whisky or two that, given his proclivity to Dewar's when necessary, are historically known components to the Dewar's blends.

If you went this direction, here are a few distillers to try: Aberfeldy, Laphroaig, Oban, Lagavulin, Highland Park, Glentauchers, Glenfarclas, Craigellachie, Glen Ord, Glen Deveron (Macduff) and Cragganmore.

Glenfarclas cask strength runs around $90, or you could give two bottles like Aberfeldy 12 and a Highland Park 12...