Best DAC Under $5000 - Opinions Please

Hi Mriggs. The Levinson 360 @ $4000. new has to be one of the best. I recently purchased the Levinson 360S (used $3500.-4000.) and it is fantastic-- very versatile with inputs for just about any format. In fact, I didn't think CDs could actually sound this good, until I got the Levinson. The 360S is just a somewhat more refined version of the 360. The 360 is Stereophile Class A. In my system, the 360S replaced an older-- but very good Muse M-2 DAC. I also picked up a Levinson 37 transport, which made CD music even better. Good Luck. Craig.

Here's a second vote for the Levinson 360S. I upgraded from an Aragon D2A2. Note that the 360S does not do 24/96 upsampling -- it does 24/384. The sound is both resolved and smooth and was a definite step forward in musicality of my system. Paraphrasing Madrigal's web page, "we are asked when we are going to come out with upconversion to give CDs 24/96 sound... why would you want us lower our standards?" Checki it out: http://www.madrigal.com/No360.htm

Befor you buy, go listen to a Muse Model 9 signature, or their 296 DAC.