What is the best DAC ever made?

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

http://www.dagogo.com/AccusticArtsDriveI-DACIMk3.html
read this as I did than go listen this is fact
the accustic arts 32/384 is the worlds first accumulator.
Accustic arts exclusive.
And the worlds best OPA627 DIFET®, from Burr Brown.
Thisis 10x more expensive and accurate than it's nearest competitor. This dac ,with their transport is clearly the best even at 2x the price .We have seen and compared ,with any solid state dac . In valves it is more subsective .
This is more musical than the Zanden at much less money.
for My musical tastes, it does some things better also.