Approximately 15 of the company's sales team out with Scotland may also be affected.
The Glasgow based spirits company, which has 574 employees, has entered formal consultation for the next month to review its options and look at ways of minimising the number of compulsory redundancies.
The company has held meetings over the last week with the relevant Scottish Government ministers and officials, including the First Minister Alex Salmond.
Opposition parties, Scottish Enterprise, Scottish Development International, and Highland and Islands Enterprise have also been briefed on the situation.
Chief Executive John Beard said: "It is with regret that I have to announce this review and the planned job losses. It will come as no surprise to anybody that a combination of the world wide economic situation and the punitive UK legislative climate means that only the fittest alcoholic drink companies will survive. For Whyte & Mackay this means taking the painful decision to review our structures and costs."
Beard added: "I can confirm that whilst this impacts all of our seven Scottish locations there will be no site closure as a consequence of this decision.
"My priority over the coming days and weeks is to help and assist our staff. We have sought the assistance of PACE (Partnership Action for Continuing Employment) to provide professional support as necessary."
He concluded: "We are hopeful that this difficult decision will ensure Whyte & Mackay has a sustainable future going forward, leaving us in a strong position to grow when the UK and global economy improves."
The statement suggests that Mr Beard's immediate priority is to make many of the W&M staff redundant. You can argue about whether that's necessary or not - but the statement is a lot of bs.
No criticism of you or WM was meant, Rob. I should have written "One can argue...", not "You...".
30 @ Invergordon (from 133)
2 @ Dalmore (from 17)
2 @ Jura (from 17)
30 @ Glasgow 'HQ' (from 177)
2 @ Tamnavulin (from 9)
2 @ Fettercairn (from 20)
13 @ Grangemouth (from 201)
15 outside Scotland
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