[paul.fr]

Yes i gather it's caused by drinking too much beer, but...i wonder if alcohol is high in calories and this contributes to the beer belly?

[MayoFlyFarmer]

yes.  beer is very high in calories.

[turnipsock]

yes.  beer is very high in calories.

yes, but I think Alcohol is low in calories.

[JimBob]

The beer belly is due to fat in the - I think this is correct - omentum of the abdomen as well as the subcutaneous fat of the abdominal walls. The distinctive sagging of the belly is just an omentum full of fat cells.

The calories are the real culprit though. You can get a beer belly from anything that is above your body's caloric requirment.