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
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.