Here you have it, 32% Stout from BrewDog:
http://www.brewdog.com/tactical_nuclear_penguin.php
http://www.brewdog.com/product.php?id=46
:woot2:
To quote:
"This is an extremely strong beer, it should be enjoyed in small servings and with an air of aristocratic nonchalance. In exactly the same manner that you would enjoy a fine whisky, a Frank Zappa album or a visit from a friendly yet anxious ghost."
To be honest I can't see myself trying it at the sort of price. For Ã,£15 it might be worth a go. But Ã,£35 for a beer (and not even a pint) is silly, especially since it's so strong it's unlikely to taste too nice.
I'm curious as to the taste a beer that strong, but I've access to Liquid nitrogen, I could freeze distil a few bottles of ale to make myself a taster. It'd certainly cost less. I think it might be illegal though.