What is the best value you have encountered?

Any used DNM preamp.
I picked up a DNM 3c twin for $1000 on a "flyer" a while ago and it astounded me (as well as replacing some way more pricey stuff).
Their gear is not cheap new but seems to sell for relatively low prices used in the US.
The DNM does not come up used very often and when it does it usually sells pretty fast but it is a steal IMO.
I would say the same about their power amps with a touch less vigor..

of all time it has to be the ar turntable(xa and xb variety). still competes with tables several thousand dollars.....most recently the revox elegance cd player. sounds better than my so-called hi end player, and i recently compared it to a new, well known, and well reviewed player that costs nearly 4k. it sounds every bit that players equal. considering its price (around 1k) it makes one wonder how a swiss designed, german built player could be 1/4 the price of a player that has the audiophile community going nuts.

A pair of Klipsch Epic CF3's for $700. It is one of the most enjoyable speakers I have heard in a long time. Great sound with slammin bass. It will also hold its value for the years to come.

GMA's Europa speakers
Art Audio Vinyl One

EPOS ELS3s - $299 the pair