Need a DAC Recommendation.

I have a Gustard A22 for sale. 95% of the what the X26 does from a reviewer who has reviewed both. 

The latest build of RME adi-2 DAC is now using an ESS Sabre chip.

@earlflynn

Sorry, I am just seeing your question. My point was exactly what I said: that the tube in the Border Patrol Dac is in the power supply and NOT in the signal path. If you read the post immediately preceding mine, you would see the posts I was responding to.

I happen to agree with you that it is a terrific dac. I certainly meant no offense and had to look back in the thread to see where you had posted that you might have one for sale. While I dont see how my post could have caused you alarm, no offense was intended. Just stating a fact about the tube’s purpose in the dac.

“ A22 is 95% of the what the X26 does from a reviewer who has reviewed both”
I wouldn’t rely on reviewer much. A22’s AK4499EQ DAC chip is: "The world's highest-performance DAC, with 140dB SNR (mono-aural mode) and -124dB THD+N”, and assuming A22 is a dual AK4499EQ mono-aural mode design, it should satisfy very high performance expectations.
There are many missing from test reports details, such as additional power filters in AC power, cables, etc. Another problem with high quality DAC measurements is tester limitations and tester settings/calibration/usage mode, which typically can be seen as test-results difference between reviewers. In addition, manufacturing companies sending “cherry picked - enhanced"units for test-review, and “randomly obtainable” product can perform worse than reviewed sample. 

One more choice in your price range: Okto

$1400 and includes a streamer.

https://www.stereophile.com/content/okto-dac8-stereo-da-processor