WE'LL BE HONEST: if it has an alcohol content, we're happy to drink it. But some people get all snooty in the beer-versus-wine debate. Sam Calagione, founder of Dogfish Head Brewery in Delaware, and Marnie Old, an accomplished sommelier, are two such people - but in their case, they decided to work out their differences, first in a series of wine- and beer-pairing dinners (no clear winner emerged), and then on the pages of He Said Beer, She Said Wine (DK Publishing, 2008; $25). The nicely illustrated tome has a back-and-forth rhythm that's easy to follow, beginning with a quick run-through of the essentials in "Wine Primer" and "Beer Basics," then moving on to pairing the libations with a variety of comestibles, including cheese, veggies, spicy foods, meat, poultry, and desserts. We like how specific they get within each category - sharp aged cheddar and Harpoon IPA; Casa Lapostolle chardonnay with a turkey club ... who knew? - while teaching us enough about each food and drink that we can determine substitutions, too. The book concludes with a how-to on hosting your own wine-versus-beer fĂȘte, complete with delicious recipes and, naturally, suggestions regarding what goes with what. Now that we've analyzed their arguments, our favorite pairings have emerged: we suggest beer coupled with summer afternoons, dance parties you'll cringe over tomorrow, and sneaky "work lunches," while wine enhances gossipy dish sessions and sniffle-inducing Lifetime movies. But that's just our opinion. Pick up a copy at Brookline Booksmith (279 Harvard Street, Brookline, 617.566.6660).