What is the best DAC under $3000

The Bel Canto DAC 3.5 MK II is excellent. It might be slightly out of your price range used. There is one for sale right now on the 'Gon with the VBS power supply for $3,200.

Your budget seems to be at the lower limit of some very nice sounding DAC options you could consider if you can swing $500 to $1,000 more. Some choices include; Metrum Hex, Auralic Vega, and Lampizator L4 G4, to name but a few. At about your price range, one for you to consider that is off the beaten path would be the Yamamoto Soundcraft YDA-01 or YDA-01B.

Ditto Savjam. Had the DAC 3.0VB in my system for a while and it was sublime. Read the reviews of the DAC 3.5VB if you want more info. Best of luck.

The "best" DAC under 3 kilobucks? If you can find it, quite possibly the new Mytek Digital Stereo192-DSD-DAC @ $1600. Mytek has for years been one of the most respected names in professional studio ADCs and DACs. I use them myself. The unit is apparently a little quirky, and clearly shows its pro ancestry, but it's very unlikely you'll find clearly better at any price.

PS Audio PWD MkII. I have beem listening to digital since the Magnavox CDB 650 (the first 16 bit player), and the PSA is a superb piece. For the first time, digital doesn't do anything to bother me. This is a sweet machine.

Neal