Vodka has traditionally been prepared with the cheapest grain offered by hand. Vodka is mainly created from starch. However certain Polish vodkas derive from potato. Even molasses is used sometimes. Vodka is simply pure alcohol (ethanol) and water. It is very much like whiskey. Both are produced from fermented mash. However, Vodka is distilled off at a very high proof. Thus, by distilling vodka off at 190 proof, most of the flavor is lost and almost only alcohol and water are left behind. Thus, the best smooth vodka is tasteless, colorless and odorless.
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