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
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,
I ended up buying a new PS Audio PWD II at a very good price, and I must say it is sweet. Looking into getting into digital music with the PWD II and the bridge. Seems kind of complicated.