Single malt whisky (and sometimes a third) time. The final spirit, called "new make spirit", generally has an alcohol content of 60 to 70%. Most new-make malt whisky is diluted to about 62.5% a.b.v. before it is placed in casks to mature. The "new-make spirit", or unaged whisky, is then placed in oak casks to mature. By law, all Scotch whisky must be aged for a minimum of three years in oak casks, though many single malts are matured for much longer. The whisky continues to develop and change as it spends time in the wood, and maturation periods of twenty years or
Single malt whisky more are not uncommon. During the time it spends in the wood, a significant percentage of each cask's content will evaporate. The lost product is known as the angel's share. The selection of casks can affect the character of the final whisky. Outside of the United States, the most common practice is to reuse casks that previously contained American whiskey, as US law requires several types of distilled spirits to be aged in new oak casks. To ensure continuity of supply of used oak casks some Scottish distilling groups own oak forests in the US and rent the new barrels