dCS, Apogee and Prism all have sterling reputations as studio converters. But Benchmark, Mytek, RME, Grace, Lynx, Drawmer and others also make very high quality products. Much of what would make an A/D best for someone depends upon what features you seek. Since so many of the converters rely upon the same chipsets you might discover that A/D don't sound that different from one another. What are you looking to do?
Audiophile grade analog to digital converter
That's what I'm looking for, anyone know what the best is?