Toasting to love, friendship, health, wealth, and happiness has been practiced by almost every culture from the beginning of recorded history.

WHO TOASTS AND WHEN
Traditionally, the host or hostess offers the first toast. Around a table with friends, however, a guest can propose the first toast (and often does), usually as a way to thank the host for bringing everyone together.
The "host toasts first" rule does still apply at receptions and other large functions (though the best man usually leads the toasting at a wedding reception).

Make sure that all glasses are filled before toasting.
The glasses don't have to hold champagne or wine; nondrinkers may toast with water, juice, or a soft drink.


GETTING THE CROWD'S ATTENTION
The host must attract the crowd's attention before making his toast, which he does by standing and raising his glass-not by banging on a glass with a utensil.

SIT OR STAND
When it comes to sitting or standing, do what comes naturally.

If toasts are made over pre-dinner drinks in the living room, the toaster may want to stand.
At the dinner table, the toaster may remain seated if the group is fairly small.
A table of a dozen or more usually requires the toaster to stand so that people will be able to hear.

Although the host often stands during a toast, everyone else - including the person(s) being toasted - remains seated. The exception is when the toaster asks everyone to "rise and drink to ..." or "stand and raise your glasses to ..."

The guests respond by taking a sip of their drinks, not by draining the glass; save enough of the beverage for any toasts that follow.

On ceremonial occasions, a toastmaster or the chairman of the committee often takes charge, sandwiching the necessary toasts between the end of the meal and before any speeches. Toasters are usually expected to stand on such formal occasions.

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