Best Cognac

Okay but assuming $150 - $300 bottles are too much for every day consumption, can anyone recommend something in the $30 to $50 range other than the standard Hennesy, Remy, Courvoiser VSOP's? I have XO's for special occasions but am looking for XO quality on a beer budget.

Excellent Cognac value: Daniel Bouju VSOP, about $35 at the big box retailers. Unbelievably smooth, wonderful nose - slightly spicy and some nice fruit. Round and rich on the palate, some underlying wood. Try it. It was recently rated third out of the Top 50 Cognacs. The other varieties up line are also nice but don't yield the same incredible value.

Cognac de Collection Jean Grosperrin: true vintage (to the highest possible degree of certainty), no blending, no reduction, no caramel addition, and absolutely MAJESTIC (en majuscules, je vous prie)! My last bottle: 1962 Petite Champagne (bottled 2001); think I'll sell some audio cables and try to find me another one ;^)
http://www.lagabare.com/en/index.htm

Of the more readily available cognacs: Léopold Gourmel "Age des Épices" (that, personally, I like even better than their "Quintessence"), exclusively Fins Bois cognacs and proof that these vineyards can turn out a fantastic product from the hands of a great distiller.

OK Edouard, what kind of audio gear do you have :-)?

There is no accounting for taste, of course, but, for myself, once I tasted tres vieux Calvados, there simply was no reason to ever pursue cognac again. I loathe hyperbole but the finer Calvados products are simply in another league, and I am comparing products from both camps in very similar price ranges ( like $150. to $300. per bottle ). Wrap your lips ( and, especially, nose ) around a 25-30 year old Adrien Camut or a Coeur de Lion, to name a couple, and see if you can ever go back.