DAC that beat Mark levinson 360s ??

Agree with Bigkidz on upsampling.

BTW, ML360s doesn't do upsampling either although it can decode HDCD and 24/96 data streams. If you really want to upsample redbook you will need to add an upsampler in front.

I use a Chord DAC 64 with my Levinson transport with excellent results. You can find a good used one here for about half of your budget.

Many 24/192 DACS are delta-sigma conversion. You will give up some dynamics for sure.

I've never heard an "upsampling" DAC that was as good as the Levinson.

try the Audio Note DAC 5...it is marvelous...I've listened to it extensively in my Audio Note dealer's showroom using a Levinson Reference CD transport into an Audio Note (original Kondo) Ongaku and Audio Note Type E top of the line speakers...heaven...very reasonably priced, too.....only 15k...CHEAP..buy two or three!