While I definitely don't think champagne should only be enjoyed on New Year's Eve, tonight is undeniably synonymous with the bubbly stuff. I'm looking forward to 2010, but in honor of 2009, here is a recession-friendly list of great champagnes under $40. I haven't tried all of them, but of those I've sampled, my favorite is the Georges Gardet. It's available at my favorite wine shop in New York, Bottlerocket on 19th street. Happy New Year!