Best tube dac available?

Also worth checking out the Ayon Skylla. I have been using the CD5S which is the Skylla + CDPro2M

Just announced at CES: Audio Research Reference DAC which has the analog stages from a Reference 5 SE (itself using parts derived from the 40th Anniversary Edition). The Reference DAC is also a network connected media player, along with USB/SPDIF/AES inputs.

I dunno if I would go with so many tube components in one system :)

Try to listen to them in combination and see if you like them