Best DAC

Hey community,

Current system:
Threshold S500
Magneplanar 1.6

I love the tube sound of the SP-6, and think it pairs great with the power/clarity of the S500 and 1.6 speakers.  Currently using the DACMagic to play audio from my computer, and I believe it may be the limiting factor in my system.  What DACs would be a significant upgrade?  What’s the best at the moment?

I’m comfortable spending up to $2-3k for a significant improvement.  Let me know if higher/lower priced DACs would be more suitable.

I appreciate your insight.
There is no best DAC but an RME ADI-2 is one that would give you more functionality. 
R2R dacs are great but with a quality tube pre like the ARC you might have difficulty hearing a difference unless you spend really big bucks. I had that experience with Denafrips Pontus and other highly rated R2R dacs I tried and eventually settled on a Pure Audio Lotus, which did improve sound quality into my Van Alstine pre and Rogue power amp and Martin Logan Vantage speakers. Really it's horses for courses and you need to try out dacs before purchase if you can.
Best Dac ‘s( for me) , I ever heard: Metronome Technologie C6, Wavac, Ear, Playback....
The Audio Note Kits 2.1 signature Dac is a very good nos dac. ANK will sell as a kit or you can have one of their recommended builders do it for you. The total should keep you in your budget range.

It depends on your budget but for pure delta sigma dac go with (as someone recommended) rme adi-2 (be sure is the Rev 2),if you can stretch some more holo audio spring 2 is an excellent R2R ladder dac