The whisky result of the distillate made from the elements of cereals, water and yeast.
The quality of the water is very important, the natural elements of the water, in some zones, certainly have nice, good and mysterious effect on the flavor and smell of the final whisky.
Most distilleries have access to water that passes up through limestone and granite and comes from lakes (lochs), rivers, burns and wells, principally.
The terms "whisky or whiskey" derive from Gaelic meaning "Water of Life"