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
Ptss, ignoring the value, the PWDII sounds the best among all the DACs that I have owned.
I really like the Triode TRV1-SE DAC, $2500.

Preferred it to the NAD M51 and Benchmark-1, which were a great DACs too.
I picked up a Wyred4Sound DAC 2 and it is better than the stand alone Sony XA7. Now I am really curious about the PS Audio PWD II. I see a lot of them for sale. Is this an indicator of the performance?
i did something similar (ditched CD and build a PC based system) and listened with my speakers, similar amp, and my music to 4 or 5 dacs from 500 to 3600 bucks. two findings for me. first was that all sounded different. did not expect the difference to be quite so noticeable but it was. second was that with my stuff the "best dac" ie the high rated expensive one, was not the best sounding to me or the witnesses present. I would suggest getting as close to possible to your system in a trial environment and see for yourself. if you cant do that well I guess see about making sure you can return it if you dont like it.
The Bel Canto DAC 3.5 MK II is excellent. It might be slightly out of your price range used. There is one for sale right now on the 'Gon with the VBS power supply for $3,200.