what is the best, least costly DAC...?

I don't think the dacs being talked about have apodizing or MP filters. I think the PS Audio PerfectWave DAC is the lowest price dac with these filters (but it is not a low price dac).

The Perfectwave is a good dac. There are many comments from owners on this forum and some reviews on the web. Definitely check it out.

To chime in on some earlier comments on Wyred (DAC2) vs. Weiss (DAC2 or Minerva): I just compared the two in my system for a full evening and have to say that both DACs are excellent at their respective price. The Wyred is very detailed, dyncamic, extended and punchy with great stable images. The Weiss is not quite as punchy (although I still find it more dynamic with better bass than many other DACs), but still is a little more finely detailed, rich, incisive and refined compared to the Wyred.

I do prefer the Weiss for it's slightly more even handed presentation and analog like quality. Nevertheless, at half the price the Wyred is excellent value for the money.

Note: The above comments refer to a comparison of the DACs used via Firewire or USB interface with a Mac Mini.

I suspect that the problem was the Mac components; my friend used a Mac 402 with matching Mac pre driving his Wilson Sasha speakers until I took my Musical Fidelity NuVista M3 over, they were gone within a week. Since I do use Musical Fidelity components in my own system [ Kw line stage, Kw phono stage, M3 amp, V-DAC] I think I have a better idea of what they can do. I regularly compare them with other components I have like an Audio Synthesis DAX decoder, or Conrad Johnson Primer 350 amp and they come off very well. The M3 is not quite the equal of the 350 but it was half the price, includes a pre section and will drive loads the CJ won't.

@ Restock... "I do prefer the Weiss for it's slightly more even handed presentation and analog like quality."

i found the exact opposite to be true, that is, i found the Wyred to sound more analogue and 'dimensional' than the Weiss. we've all got different rooms, different systems, and different ears - horses for courses as they say!!

The advice to bring a $300 DAC to life with a $1700 digital cable is astonishing in its stupidity.

Breathtakingly stupid advice.