Best DAC for pcm files

Audio-GD Master 7 $2400 new. This is a R2R ladder dac which can be set to non over sampling. Does not do DSD. 24/192 is the highest. I have had a bunch of dacs but this is the best I have ever heard
Alan

Exogal , Briscati , Bryston bda3, Grace m9o5

For "Bit Perfect" conversion of PCM you need a dac that has R2R Ladder Multibit D/A converters. The better implemented the better the sound. many top dac are going back this way again.
EG: If you can afford them just some of the top ones
Trinity Dac
Ypsilon Cdt-100
Phasure
MSB Platinum
Total Dac
Audial (Peja Rodgic)
AMR top dac and cdp (Thorsten Loschec)
DaVinci Light Harmonic
Exasound
Reimyo
CH precision
EC Designs


Forget Delta Sigma based dacs, (bitstream,1 bit,Sabre ect) they just don't do PCM (RedBook cd,DVD-A,DXD.) like a R2R Multibit d/a converter can.

Cheers George

Schiit Yggsdrasil - $2,300
Chord 2Qute -$1,800
Lampi L4 should be about $3,000 used, same for L6
BA Dac 2 maybe $3K used as well.

Lots of good suggestions already - enough to keep you busy for a while. But, frankly, ignore those claims that you should ignore an entire class of DACS (Delta Sigma). If someone wants to suggest that a particular brand doesn't execute their DAC well, that's perfectly reasonable. That likely happens in every category, whether DS, R2R, etc. But to suggest an entire category, and all manufacturers and models within that category, should be ignored is over-generalization and crazy talk.