Ommegang Abbey ale. A belgian ale with a spicy sweetness and a creamy head. Simply excellent with a good smoke! Especially a Maduro. As far as beer styles go, there is none better IMHO. Other than that, any barleywine, stout, or scotch ale will do. Any beer with low hopping and a spicy or smokey maltiness is what you're looking for.

Port is good too. Cognac/bourbon/scotch straight up. Cognac/Bourbon with a splash of amaretto (Cognac with a splash of Amaretto is one of my favorites) . Coffee and Kahlua over ice.

Some like a good merlot or burgundy. Personally, I'm not particularly fond of fine wine and cigars together. I don't like tart flavors along along with a smoke. My tastes may change with time though.