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’s, 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 follows. Pale Beer – Lagers, wheat Beer, Pale ales (Bitter Beer). Dark Beer – Dark Lagers, Porter, Stout, Mils ales (Brown ale) Strong Beer – Black Beer, Kafir Beer, Iactic Beer. Special Beer etc. The Indian beer industry seems to be in upswing mode as 2006 seems to be the best year as far as the growth is considered. Last year there was a growth of 20% while in the last five years the industry registered a growth of 7 to 8% year on year basis. The total beer industry was around 108 million cases in 2005, which crossed 130 million cases in 2006. Industry analysts say tax and levies on beer are anticipated to fall over the next 2 to 3 years, driving down retail prices by 25 to 50%. It is estimated that beer will sell for Rs 15 to Rs 20 per 330 ml can and Rs 20 to Rs 30 per 650 ml bottle in the coming year with the reduction tax and levies. In fact, northern Indian states, which have traditionally shown a preference for hard liquor over beer, witnessed a jump of more than 100% in beer consumption in 2006 as compared to last year. The per capita consumption of beer in India is very low as compared to other countries in Europe and America. At present the per capita consumption is 0.7 litre per annum, but industry experts predict that this may rise to around 20 litres in the next 10 years. Considering the expected increase in consumption and the current growth trends, the future of Indian beer market looks bright and seems set for continuous double digit growth in the coming years.