What is the best DAC ever made?

Bearotti, I don't believe their is one "BEST" DAC ever made, however if you want alot of information regarding reference DACS I would recommend you go to a thread I started entitled, Reference DACS: An overall perspective, that you would find very interesting regarding this topic.

I'm sure it is far from the best, but I'm using a new Audio Aero Prima SE DAC with the upgraded caps and cryoed tubes ($5.7K) via a Siltech Golden Ridge G5 digital cable from my Sony SCD-1 and it is pure magic. Nicer than the Capitole MKII I used for redbook before it. The preamp section is also good. I run the sacd of the Sony through it.

I don't know the best DAC ever made, but I use a Threshold DAC-2 with a Theta Jade transport and Illuminati Orchid AES/EBU cable.
I like the DAC-2 better then my ex Theta DSPro Basic 3a.

I believe that a German company builds a $60k DAC - if there were any correltation between cost and I'd quality I'd hope that one was the best, although we all know how that often is not the case.

Good sugestion Teajay...I just might try that!

Ben