Best Dac/Transport Under 50,000

GNSC statement modified Wadia 27ix converter and GNSC statement modified Wadia 270se transport using clocklink connection via Aural Symphonic optimism 2 AT&T cables

I would suggest the full blown dCS stack - Verdi La Scala transport, Elgar Plus DAC and Verona external clock. They are vastly superior to the previous, non DSD upsampling dCS models.

They are also IMO superior to EMM stuff in both build quality and sonics - I have listened to both extensively in my buddys system (which I know almost as good as my own) for over two weeks. Unfortunately, dCS is far more expensive than EMM stuff ($+30k vs $20k).

The above mentioned Reimyo is also supposedly very good (especially at $16k).

Emm Labs / Meintner design is probably the best.

I did compare to MBL reference dac/transport (40K) to Emm Labs/Meintner and here is my humble opinion. The Meintner has a very analog sound, wide sound stage and good sense of focus. I felt it was much better then almost everything I've herd until then, and I can't imagine getting a better sound for the money. Then came the dCS ( Verdi La Scala transport, Elgar Plus DAC) which are a step up in neutrality and resolution. However, if no one has responded on my initial tread about the MBL (1611&1621), I guess you haven't heart it. It is absolutely by far superior to Meintner or Dcs in all aspects, and if I could get it for reasonable price I'd, but it seems to be out of my price range.

From out in left field comes the obligatory AudioNote suggestion. If I had $50K to spend I'd look hard at the DAC5 Special and the new CDT Two MkII transport, at a combined total of only $36,375. I know these don't have the Audiogon cachet of the Meitner or the dcs, but there's just something about AudioNote DACs that makes everyone who hears one stop talking for a while. For a bit of a budget stretch go all the way to the DAC 5.1x Signature. The package would still come in under $65K...

My experience is at the lower level of the 4.1x Balanced Signature, but everything I hear from it makes me sure that if I had the bucks I'd be very happy staying within the AudioNote family.