What is the best DAC ever made?

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.

i run my ALOIA 11.01 cdp through a SCOTT NIXON DAC($600 with power supply).....not too shabby...brent

Museatex Bidat (modded).