Concept:
Excessive alcohol consumption can seriously affect health, especially the liver. The liver is responsible for metabolizing alcohol, and long-term alcohol abuse can lead to liver diseases such as fatty liver, hepatitis, and cirrhosis.
Step 1: Identify the organ most affected by alcohol.
Alcohol is mainly processed in the:
\[
\text{Liver}
\]
Step 2: Determine the correct option.
Among the given choices, Liver corresponds to:
\[
B
\]
Hence, the correct answer is:
\[
\boxed{(A)\ B}
\]