Best DAC $1000 and under used

Look at:

Ack
Scott Nixon
Bench Mark
Bel Canto
Audio Mirror

Good suggestions by Eldarado.

I've owned the Ack! 2.0, Bel Canto 1.1, Kora Hermes I and Audio Mirror D1. They're all good, but interestingly in their own way.

The choice really comes down to what sonic character you're looking for and how that DAC fits with your system in determining pound-for-pound best.

IMO you will get more mileage out of non-os DACs in your price range. The Audio Mirror, lower end Audio Note, Audio Sector, and Scott Nixon come to mind. Most of these will be available new in your price range with money left over for a nice digital cable.

My recommends:
* looking for analog or tube type sound in a bright system where your CD playback needs some warmth and body? The Ack! dAck! can't be beat.
* looking for detailed and neutral sound in an already warm or full bodied system? The Benchmark DAC is the way to go (and it is an excellent headphone amp, and even can be a preamp to boot!)
Enjoy!
James