What is the best DAC ever made?

Plus it is coming next year.

The APL DAC is coming soon. Reasonably priced, too.

I'll second the Meridian 861. :)

Well, Ertugrul and Tbg, I am proceeding with the purchase of the pre-loved Kondo KSL DAC. I'll let you know what I think when it arrives in a couple of weeks.

Well said Erturul.

FWIW I have yet to hear an analog front end that convincingly betters the Zanden 2000/Signature combo. I am an analog guy and have had many fine tt/arm/cart combos (best was a Micro seiki sx 8000 with Air Tangent and Zyx Universe, But when comoared head to head the digital wins about 80% of the time overall.
I would love to hear the KSL dac vs the Zanden Signature!