The ‘perfect collection’ consists of over 3,900 bottles of primarily single malt Scotch whisky from distilleries including The Macallan, Bowmore and Springbank, some of which are individually valued at over £1m.

It also includes bottles from some of Scotland’s lost distilleries, including Old Orkney from Stromness Distillery and Dallas Dhu. Some of these bottles have never been seen at auction, or by whisky experts.

The collection was built up over two decades by American private collector, Richard Gooding, who died in 2014.

Until recently, it had been housed in Mr. Gooding’s ‘Pub’ – a dedicated room located in his Colorado  family home.

His wife, Nancy Gooding, said: “It was clear to us as a family that collecting Scotch was one of Richard’s greatest passions. He loved every aspect of it; from researching the many single malt distilleries to visiting them and tasting their whiskies.

“Richard truly loved and was proud of his collection and enjoyed sharing it with friends and fellow Scotch lovers in his ‘pub’ at home.”

Iain McClune, founder of Whisky Auctioneer, said the collection is “one of a kind” and a “testament to his dedication to collecting Scotch Whisky.

He added: “Its sheer scale and rarity makes it one of the most exciting discoveries in the whisky world. This library of whiskies is filled with very special bottles, each of which has been researched and meticulously examined for condition and authenticity. Amongst the over 3,900 bottles is the largest collection of The Macallan ever to go to auction, including the limited opportunity to acquire the 1926 Valerio Adami and 1926 Fine & Rare 60 Year Old bottlings.”

The Perfect Collection by Gooding will go live on Perthshire-based Whisky Auctioneer over two separate auctions from 7-17 February and 10-20 April 2020. They are expected to fetch between £7-£8m.