The starch source in a beer provides the fermentable material and is a key determinant of the strength and flavour of the beer. The most common starch source used in beer is malted grain. Grain is malted by soaking it in water, allowing it to begin germination, and then drying the partially germinated grain in a kiln. Malting grain produces enzymes that convert starches in the grain into fermentable sugars. Different roasting times and temperatures are used to produce different colours of malt from the same grain. Darker malts will produce darker beers.
Try to answer this question if possible (otherwise reply "unanswerable"): What material does the flavour source in beer provide?
unanswerable