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.
sparky45
I had an XA7, fine unit. PLATINUM has a unit that upsamples to DSD, not sure on price. I wish the new Sony HAP-Z1ES had a SPDIF, but it does not. If you can live without DSD upsample, the latest BRYSTON dac, and the NAD M51 are very strong choices. Your XA7(as long as the Saphire platter bearing isn't worn)is an excelent transport.