The bottle of Bowmore 1957, will be the main lot at Bonhams' Whisky Sale in Edinburgh tomorrow.
One of the only 12 bottles, the 54-year-old single malt is the oldest the distillery has ever released and the oldest whisky ever to come from the Isle of Islay, the Daily Mail reported.
Auctioneers expect it to sell for between 100,000 pounds and 150,000 pounds.
"It is, of course, also the rarest and is expected to become a highly sought after collectors' item," a spokesman for Bonhams said.
"The whisky itself is said to carry initial flavours of blueberries, cassis, figs, sea salt and eucalyptus followed by dark chocolate and grapefruit leaving the drinker with an aftertaste of bergamot and star anise," the spokesman said.
A second bottle of the Bowmore 1957 will be sold at Bonhams' whisky auction in New York on October 28.