Mogami sell an AES3 cable in their "Gold" line for about $60. It may have gone up. I think it’s probably as good as any. I used it for years in my system, until I switched to USB. My total system cost was near six figures US, yet I found the Mogami cables more than satisfactory.
In my experience, audible differences among properly constructed digital cables are slim to none. If that comment is anathema to you, I’m sure other denizens of Audiogon have numerous suggestions for you to spend more money.