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
Chord Qute HD (now EX) and probably better will be the upcoming Hugo.

BMC PureDac is also highly touted. All of these are around $2000 new retail.
Hi Bill,
What's up with the Killer DAC website?
On the homepage, it indicates a person has to register before they are allowed to access the website but when trying to register this message displays:
"Sorry, registration is currently disabled."
Is there somewhere else to access information in the event someone wanted to learn more about the DAC or to purchase one?
What's up with the Killer DAC website?

Blowed if I know.

Works fine for me.

If you want to know more drop Stevenvalve, or Kajak12 a line via Steronet
http://www.stereo.net.au/forums/index.php?/user/109053-stevenvalve/
http://www.stereo.net.au/forums/index.php?/user/108536-kajak12/

Thanks
Bill
What's up with the Killer DAC website?

Blowed if I know.

Works fine for me.

If you want to know more drop Stevenvalve, or Kajak12 a line via Steronet
http://www.stereo.net.au/forums/index.php?/user/109053-stevenvalve/
http://www.stereo.net.au/forums/index.php?/user/108536-kajak12/

Thanks
Bill
Don't know what your top priority is (USB, flexibility, etc.). In terms of pure sound quality and hard core music lover criteria for Red book , the Yamamoto YDA-1 DAC is a gem. True musical beauty and emotion, as Mitch said, it's off the common path in terms of awareness.
Charles,