Like with anything else in life, the key is moderation (apart from when it comes to guitars, one can never have too many of those). Beer can be a part of a balanced diet, if you keep the amount conservative and don't drink and drive. Sodas don't contain any of the nutrients beer does, so beer wins in that regard. And the fact of the matter is it doesn't make you fat either. Mind you, if you slam a six-pack every day while eating burgers and fries it will, but then the problem is you and not the beer itself. A standard pilsner contains the same amount of calories as an equal amount of skimmed milk or regular Coca Cola. I'm not a fan of advocating beer as being very healthy, but if you don't drink to excess it certainly won't hurt you.