Among the alcoholic drinks, Beer is quite common and popular in almost every Country of the World. People of different countries take beer in varying much like a soft drink in European countries it is just a substitute of water. The alcoholic contents and main source stuff also keep varying according to the tests of the major part of population of the particular country although it is a fashion to ask for beer of every origin in every country. Formulations of beer manufacturing are done with the view of availability of the raw materials in that particular part of the World where the brewery is proposed to be established. In most of the parts of the world, barley is universal source of beer extraction. But, beers are manufactured from Chamomile flowers and powdered gingers etc. as well. The manufacturing processes and quality control measure can make the beer nutrition, energy packed and refreshing. Among all the alcoholic drinks beer has become so common. Beer in the Western countries is the important constituent of daily food. The most important characteristic of drink is to keep body warm and certain refreshness throughout the body. Beer is the dilute alcoholic product. Barley is extensively employed for manufacture of malt used in brewing and distilling of beer. If we categorize beer, we find four categories as fallows. 1. Pale Beer Lagers, wheat Beer, Pale ales (Bitter Beer). 2. Dark Beer Dark Lagers, Porter, Stout, Mils ales (Brown ale) 3. Strong Beer Black Beer, Kafir Beer, Iactic Beer. 4. Special Beer etc. All above categories are in General. A particular manufacturer, uses, colour and flavour of his choice. In handy bottles, it is sold in the market. The beer shall be of the following two types Beer, strong Beer. Beer is drunk primarily as a source of liquid and for its pleasant & refreshing taste, non the less, its nutritional properties are of great importance. The calories content of beer is significant but not special high. The calories are provided by the unfermented, residues and alcohol. Alcohol also replace Carbohydrates, fats, proteins, so that there may be a gain in body weight. Beer also contributes to mineral requirement of the body and supplies useful quantities of Vitamin B complex. A special use of beer is for the control of sodium intake in the treatment of disease e.g. congestive hearty failure, high blood pressure and certain kidney and liver ailments. Beer is a popular beverage all over the world. Though an alcoholic beverage beer is not considered a hot drink like rum or whiskey as it contains alcohol ranging from only 8 to 9 percent. It is considered good for health in the sense that being very less in alcoholic content, it is found effective in improving appetite. The market for beer in India was about 65 mn cases of 12 bottles each and is slated to touch 10 mn cases in 200506, a growth of 23% in a year. There is very good demand for beer industry. There is very bright good scope for new investment. Any entrepreneur can enter in this field.