Holiday Bubbles  We're chatting with sixth-generation Champagne maker Caroline Krug this Thursday, just in time for the holidays. Want suggestions on what to drink and how to serve it? Curious about the business of Champagne-making? Caroline's the person who can answer you. And if you can't make it Thursday at 9 p.m. e.d.t., send us a question in advance.    Double Your Pleasure  It's official. There is no 1997 Wine Spectator Wine of the Year.  There are two of them.  Two 100-point Ports tied for the No. 1 spot on the annual Top 100 list, Fonseca Vintage Port 1994 and Taylor Fladgate Vintage Port 1994. This marks the first time in the history of Wine Spectator's Top 100 that two wines have earned the top honor. But why not? 1994 is a great, great year for vintage Port, Fonseca and Taylor Fladgate represent the best the region has to offer, and having two wines share the top spot provides our readers with more options. A third 1994 Port--Quinta do Noval's Nacional--also received a perfect rating, but extremelty limited quantities and an opening price of $400 a bottle put it out of the reach of most wine lovers.  Selecting the year's Top 100 wines is a daunting task. Wine Spectator's editors tasted more than 10,000 wines in 1997, with 1,286 of them rating 90 points or better, which was the starting point for consideration. Then, to delimit a more manageable group, each wine was considered on the basis of score, price and availability relative to others from its region.  For tasting notes on the complete Top 100, check the December 31, 1997-January 15, 1998 Wine Spectator, on sale now. Following are the Top 10:  1 100 $55 Fonseca Vintage Port 1994 ($120)*  1 100 $55 Taylor Fladgate Vintage Port 1994 ($120)*  3 96 $70 Joseph Phelps Insignia Napa Valley 1994  4 96 $60 Araujo Cabernet Sauvignon Napa Valley Eisele Vineyard 1994  5 95 $30 Robert Mondavi Chardonnay Napa Valley Reserve 1994  6 97 $160 Chateau d'Yquem Sauternes 1990 ($225)*  7 94 $17 Cloudy Bay Sauvignon Blanc Marlborough 1996  8 95 $25 Bodegas Reyes Ribera del Duero Teofilo Reyes 1994  9 95 $36 Caymus Cabernet Sauvignon Napa Valley 1994  10 93 $30 Saintsbury Chardonnay Carneros Reserve 1995  * Prices in parentheses are current prices. All others are release prices.

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