Neutral grain spirits
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Neutral grain spirits refers to a clear liquid distilled at a high ethyl alcohol content. The term neutral refers to the substance's neutral odor. The grain from which it is derived can be any of the common cereal grains, though corn may be most common. Many distilled spirits (such as whisky) are distilled at lower alcohol percentages to preserve the flavor of the mash. Essentially, the mash medium used to make neutral grain spirits is irrelevant to the character of the final product.
Everclear is one brand of neutral grain spirits sold in the United States. It is almost pure ethanol (95 percent). Pure ethanol is impractical to distribute, as it will naturally draw water from the air. Drinking neutral grain spirits by itself in shots can be harmful over a period of time. It is often used to mix into other beverages, since a few shots will bring an entire pitcher of juice, soft drink, et cetera, up to 5 percent alcohol easily.
External Links
Detailed information on one particular brand. (http://www.pharmco-prod.com/pages/ep1.pdf)