I will go with water because it is necessary for survival

. we can drink water in excess but not beer it harms us
Not true water can harm you just like beer can
http://chemistry.about.com/cs/5/f/blwaterintox.htm Beer will make you drunk faster but drinking too much water has the same effect and in rare cases can kill you.
Only if you drink a few liters in a very short amount of time. Then your brain can swell up, and ultimately kill you.