The best DAC for the money

I second the Theta Gen Va. Older to be sure, but absolutely great performance for the current prices.

Second the recommendation for the Theta Gen Va. Can be found for $1,500 or less. Great bass, big soundstage, rich.

I'd recommend you the one for $0 and the rest $3k to spread over Sim separates.

Bel Canto DAC 2. I replaced a Theta Pro Basic IIIa with it and never looked back. It has received little press, for whatever reason. Though not HDCD, it upsamples 24/196 with the latest BB chips, & has no grain or brightness, is transparent, neutral, & I still can't figure out how it produces the deep, tight bass it does, being as small a unit, without huge the large transformers some DACs have.

Marakanetz, thanks, but I'm doubt I can get lots of Sim components for $3000 :) I definitelly would go for Moon Eclipse CDP, if its price would be as it is.