… and of course New Year’s Eve means celebrating with Champagne or some other form of sparkling wine. I could make tons of recommendations for inexpensive sparkling wines to serve tonight, especially if you’re hosting a soiree with a cast of thousands, but since the emphasis in this sequence of “The Twelve Days of Christmas with Champagne and Sparkling Wine” is on France, I’ll put my money on the Simonnet-Febvre Brut Blanc, a Crémant de Bourgogne from Chablis. From Chablis? Mais oui, mes amis, Chablis is nominally considered part of Burgundy, though its climate is far different and it lies some distance to the northwest of the Côte d’Or. Simonnet-Febvre has been producing Champagne method sparkling wine in Chablis since it was founded in 1840 and is the only firm in Chablis still doing so. Simonnet-Febvre also makes excellent Chablis still wines at every level and sells them for reasonable prices. The company was acquired by Louis Latour in 2003. The Simonnet-Febvre Brut Blanc is a blend of 60 percent chardonnay and 40 percent pinot noir. The wine is exuberantly outfitted with bubbles and conveys a racy, nervy note of effervescent combined with fleet acidity and a keen limestone edge. This is clean and fresh, almost tangy with apple and slightly roasted citrus flavors ensconced in a crisp, lively texture. 12 percent alcohol. A crowd-pleaser. Very Good+. Prices countrywide range from about $14 to $19.

But say that your plans tonight include not teeming mobs drunkenly intoning the half-forgotten words of “Auld Lang Syne” but a more intimate gathering, perhaps even only one other person for whom you require something elegant and impressive. Turn, then, to the Perrier-Jouët Grand Brut, the label that defines the house style for Perrier-Jouët (the final “t” is prounounced). The company was founded in 1811 and achieved a high reputation in the 19th Century, especially for supplying Champagne to various royal courts of Europe. In 1959, Perrier-Jouët was acquired by the Mumm Group, which was later taken over by Seagram. In 1999, the latter sold Perrier-Jouët and Mumm to private investors who immediately turned around and, um, unloaded the house to Allied Domecq, which, of course, was subsumed by Pernod Ricard, the present owners. Sometimes you have to keep a score-card. Anyway, Perrier-Jouët Grand Brut, a blend of 40 percent pinot noir, 40 percent pinot meunier and 20 percent chardonnay, offers a bright golden-yellow color and a stately upward procession of tiny bubbles. I was, frankly, surprised at how robust and full-bodied this Champagne is; it’s the real deal when it comes to the toasty, bready fashion, and to match its generous dimension, the details of toffee, sea-salt, roasted lemon and hints of apples, almonds and almond blossom flesh it out considerably. This is quite dry, vibrant and resonant, almost chewy, and its chiming acidity (there are hints of grapefruit and lime peel) and elements of limestone tracery develop power — yet with finesse to match — through the finish. 12 percent alcohol. True class and breeding. Excellent. I paid $52, but realistically prices range from about $40 to $56.

Simonnet-Febvre Brut Blanc imported by Louis Latour Inc., San Rafael, Cal.; Perrier-Jouët Grand Brut imported by Pernod Ricard USA, Purchase, NY.