The "best" DAC under 3 kilobucks? If you can find it, quite possibly the new Mytek Digital Stereo192-DSD-DAC @ $1600. Mytek has for years been one of the most respected names in professional studio ADCs and DACs. I use them myself. The unit is apparently a little quirky, and clearly shows its pro ancestry, but it's very unlikely you'll find clearly better at any price.
What is the best DAC under $3000
I am looking to upgrade my Sony CDP-XA7ES cd player. I have a couple of options for a transport and haven't tried any ooutboard DAC's for years. Last one I had was a Theta Pro Basic IIIA. Not familiar with any of the modern day digital. Any help would be much appreciated.