The best??????????
I have had a few DAC's including Krell, Meridian, Theta, Timbre, Audio Research, Benchmark, and now a not so well known factory modded Audio Horizon 3.0. Without a doubt the Audio Horizon is the "best" I have had to date. It is a tube based DAC, the first for me. They offer a 30 day in home trial that I took them up on and needless to say it did not get returned. Well worth an audition.......Bob
