What is the best DAC under $3000


I am looking to upgrade my Sony CDP-XA7ES cd player. I have a couple of options for a transport and haven't tried any ooutboard DAC's for years. Last one I had was a Theta Pro Basic IIIA. Not familiar with any of the modern day digital. Any help would be much appreciated.
sparky45
I have been very happy with the Benchmark DAC2. DSD is a lot of fun and rivals analog, IMO.
Ptss, ignoring the value, the PWDII sounds the best among all the DACs that I have owned.
I really like the Triode TRV1-SE DAC, $2500.

Preferred it to the NAD M51 and Benchmark-1, which were a great DACs too.
I picked up a Wyred4Sound DAC 2 and it is better than the stand alone Sony XA7. Now I am really curious about the PS Audio PWD II. I see a lot of them for sale. Is this an indicator of the performance?