Vodka is a distilled beverage composed primarily of water and ethanol, sometimes with traces of impurities and flavorings. Vodka is made by the distillation of fermented substances such as grains, potatoes, or sometimes fruits or sugar. The classic preparation is performed using grain or potatoes, The grains or potatoes-based vodka has a neutral flavor profile. Wikipedia.
On the market are plenty of expensive vodka brands, including French vodka, Polish vodka, Russian vodka, and American vodka. As one of the world’s most versatile spirits, a good, cheap vodka is a staple bottle while a top-shelf vodka can be the perfect addition to a dinner party.
The quality of the ingredients—the grains, potatoes, etc.—the vodka was distilled from are often as important as how many times the vodka was filtered. If you begin with cheap ingredients or use poor practices, no amount of filtration or trips through the still can remedy the situation.
Many great vodkas are filtered and distilled just once and are significantly smoother than those with five or six filtrations.