What the Best Dac have you heard or owned. How could you tell it was that good.

@james633 What DAC are you using now? I still use the DAC3B in one of my systems. It is too hot on top, but I can work around that.

I had the factory DAC in my McIntosh C47 preamp and then switched to a PRIMA LUNA 400 preamp with a Bryston BDA-3. Both set ups were very sonically pleasing. My current setup is Backert Labs Rhythm 1.4 and an Aqua Acoustics LaScala DAC. Both are tube based and sound fantastic. Much improvement in the bass and midrange. Please know that if budget is a concern I believe that the BRYSTON BDA-3 DAC is something to seriously audition.

SMSL M400, Topping D90

One thing to keep in mind when evaluating a DAC is that it is hard since it is not the source, the "source" is the combo of network provider, router, switch, cables, digital files, software and maybe DDC and master clock. I have experienced a big jump in performance from a DAC when the whole source chain has been fully optimized. Even "cheap" DACs - say the Gustard R26 - can perform at a surprisingly high level when you fully commit to optimize the entire source chain.

@kairosman great points.