I enjoy the Cinnamon Audio Galle dac for $15k. It is made in Portugal and the design is most interesting and innovative. Just go to the Cinnamon Audio site and read about it. For me it is the most musical piece of gear I have heard or owned. It is the heart of my system in that it has changed my listening experience from one of evaluation to pure enjoyment. My system attracts me more to music than it has in the past. Hard for me to put into words the feeling it brings when listening to my system, but it is refreshing and rare based on my experience. Worth a listen to those with the budget.