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| 1. | Professor Mike Danson and Geoff Whittam, University of Paisley
| 204 |
| 2. | Woodrow's of Dunfermline Limited Soft Drink Manufacturers
| 227 |
| 3. | The Scotch Whisky Research Institute
| 228 |
| 4. | Allied Domecq Plc
| 230 |
| 5. | Tennent Caledonian Breweries
| 234 |
| 6. | World Trade Organization
| 235 |
| 7. | European Confederation of Spirits Producers
| 239 |
| 8. | Department of Health
| 240 |
| 9. | The Deeside Water Company Limited
| 241 |
| 10. | Environment Agency
| 241 |
| 11. | Laura Sinfield
| 254 |
| 12. | Joseph E Seagram & Sons, Inc
| 254 |
| 13. | National Farmers' Union of Scotland
| 255 |
| 14. | Chief Dental Officer, Health Department, Scottish Executive
| 255 |
| 15. | European Commission
| 256 |
| 16. | The Campaign for Real Ale (CAMRA)
| 259 |
| 17. | Scottish Tourist Board
| 261 |
| 18. | Food Standards Agency Scotland
| 264 |
| 19. | The Scottish Council on Alcohol
| 265 |
| 20. | HM Customs and Excise
| 268 |
| 21. | Department of Trade and Industry
| 276 |
| 22. | Ministry of Agriculture, Fisheries and Food
| 286 |
| 23. | Ministry of Agriculture, Fisheries and Food
| 289 |
| 24. | The Scotch Whisky Association
| 327 |
| 25. | The Scotch Whisky Association
| 331 |
| 26. | British Soft Drinks Association
| 332 |
| 27. | Professor Mike Danson and Geoff Whittam, University of Paisley
| 334 |
| 28. | The Gin and Vodka Association of Great Britain
| 335 |
| 29. | Scottish Executive Health Department[4]
| 338 |
