This is the soul of American whiskey. Its distinct and unique taste comes from refining mellowing the freshly distilled whiskey drop by drop through 10 feet of sugar maple charcoal. The distilled whiskey is then matured in American Oak barrels hand made by Jack Daniel 039 s themselves. The only major distiller in the world to make their own barrels. Each batch is made from marrying 170 barrels from all levels of the barrelhouses to achieve consistent colour and taste. Interesting fact every drop of the world 039 s biggest selling whiskey comes from a single source, Lynchburg, Tennessee.