Since you haven't given a budget or a system description it's hard to make a specific recommendation but here is my experience with other specific DACs over the last few years. In the order of my experience and expected cost.
1) Lowest cost (no longer in production but findable in the used market) - Oppo 105D, chip based, plays SACD and CD, sounds really good, not the Nth degree of detail or refinement but very pleasing for what it is (a DVD player). If you are managing a budget and still want great sound, highly recommended if you can find one.
2) Out of production but pretty easy to find - PSAudio DirectStream DAC MK1. FPGA based and excellent sounding, adds detail while retaining body and great tonality. Doesn't play disks but a significant step up from the Oppo. Loved the I2S over HDMI.
3) Holo Audio May KTE - R2R, further step up from the PSAudio, but that DAC is still very good. I got more detail without losing the music and body. Great DAC, very flexible array of inputs, separate power supply, built like a tank, aesthetics are of course personal. I used it primarily in NOS mode.
4) Out of production but available - MSB Reference DAC, proprietary ladder design, extraordinary build quality and support. In my system it was a big step up, but the price is really going up now. It allowed my to remove a very expensive preamp which helped with cost. I bought a factory refurbished unit that had been traded in. It looks brand new and has the latest clock and other features. It has a very innovative volume control and XLR inputs that support my analog and sounds great. I would say it is better in all regards but you would expect that. More detail without harshness. Great low end and dynamics.