Palo Cortado is a rare and highly regarded style of sherry. The precise factors or reasons leading to the creation of Palo Cortado are still debated and not entirely understood. Some believe it's the result of specific grapes or must characteristics, while others feel it's due to particular conditions within individual barrels. What is agreed upon, however, is its rarity. It's said that Palo Cortado chooses itself, making it one of the less common sherry styles available.
Most sherries are classified early in their maturation process as either those that will develop a layer of flor (a natural yeast) and become finos or manzanillas, or those that will age oxidatively to become olorosos. However, Palo Cortado begins its life as a fino, developing under flor, but along its ageing journey, the flor unexpectedly dies off or is purposefully eliminated, and the sherry begins to age oxidatively, like an oloroso.
It combines the delicate, light characteristics of Amontillado with the rich, nutty, and oxidative qualities of Oloroso and if often sought after for its complex flavour and elegance.