In the present article, using the well-known analogy between the perception of art and the perception of wine proposed by M. Friedländer, the grounds for such a comparability are considered. Nowadays, wine and art are investment objects and behave similarly on the market, differing with similar volatility, needing provenance confirmation, support from experts, victimized by falsifiers and so on. Nevertheless, the most interesting area for comparison is that of perceiving elite wines and the most outstanding works of art. However, the most inter-esting area for comparison is that of perceiving elite wines and the most outstanding works of art. Empirical studies intended to raise awareness that it is impossible to distinguish one superlative from another superlative, both in the realm of the sensual and in the realm of the aesthetic. Nevertheless, this incomparability of the in-comparable, which modern science understands as a discovery, was known to aesthetics at least in the time of E. Burke. The modern cultural situation is characterized by the fact that the results of private taste preferences influence economic processes.