Iujona, the short answer is no, there is no the "BEST" but many fine reference pieces in high end audio. If your interested a thread that I started entitled, Reference DACS:An overall perspective, will give information on the DACS you are curious about. Much of this wonderful hobby ends up in "EGO" battles over who's toys are the "BEST" in the world. It real boils down to personnal taste and system synergy, so different flavors appeal to different folks. On a final note, no offense to Jtinn, I don't know about your "STATUS", so it most not be very obvious, what ever that's suppose to mean anyways, but to be "ADAMANT" about anything means rigid/dogmatic not a very compilmentary position to to oneself in. If you mean that you believe strongly that for your ear's that the EMM DACS are the best for you, does not make that digital front end the "BEST" in the world for everybody else. I love the sound of my digital front end, auditioned the Meitner gear and did not think it sounded as good as what I finally purchased, but that doesnot prove its the "BEST" in the world. There are many great flavors to choose from, that's what makes this hobby so much fun, if you don't get your ego involved.
