What DAC should I buy?

I second the Theta Pro Basic IIIa. Thats what i use!

I am curious about Music Fidelity's new DAC also. Seems to have everything I want and then some, but its too new to get any end user feedback...if some one owns one, please let us know what ya think.

I'm floored, pleased , elated, happy...
I've a MSB Gold Link III being feed by a AH! Noej Toebs 4000.
I just added a Perpetual Technologies P*1A Digital Correction Engine. The purchase of the Correction Engine is by far and away the best money I've ever spent to improve the sound of my digital system.
I'd love to wax all kinds of poetic mumble jumbo and expound on the units virtues but it really is something you'll need to personally hear to believe.
With the addition of the P*1A this might be as undigital sounding solid state setup as I've heard.
(No preamp just a Channel Island volume control. SS amp)
disclaimer: I am in no way shape or form affliated with the company or anyone who even sells them.
Just some guy with a stereo in his living room.
www.perpetualtechnologies.com

The best DAC in the price/performance parameter that I have heard is the Bel Canto DAC2. It is really amazing sonically. It is also quite inexpensive and comes in a very small package.

I personally use the Audio Aero Capitole 24/192 MkI and love it. If I bought a second system, I would probably use the Bel Canto DAC2.

Hope this helps

This thread got way under my skin, I guess, because I just broke down and purchased (here on the 'Gon, natch) an MSB Gold Link III DAC w/P1000 Power Base, which is the dual-chip per channel, top-line model of the Link with standard 24/96 upsampling installed. Heaven help me, I've gotta know whether or not this "upsampling" business is gonna make a difference in my system vs. my above-mentioned Theta DSPro Basic IIIa DAC reference. I'm afraid I might be getting a little ridiculous here, since my collection is still over 90% analog vinyl, but I want a DAC that will stay abreast of technology through an upgrade path if at all possible, so when this new unit gets here, if it even sounds merely indistinguishable from my reference, I may end up swapping and selling anyway. I'll post again when I've determined anything (other than my neuroses, that is). Pray for me...