What is the best DAC ever made?

Hi Dev, I asked about the CD7, which you liked, and like the TubeDAC uses tubes, and I wonder if why they work so well for you, and for Teajay, stems from that a bit; not sure if your power amp is tubed. I agree about the problem of anyting being designated as "best", like all know, system matching and personal taste is just as much a part of the equation as the inherent qualities of any particular piece of gear.

Hi Pubul57, I was looking through my past threads and couldn't locate but I believe it was the Acustic Arts Dac MK4 at that time compared to the ARC cd7 which I had on lone and prefered the AA which as you know has no tubes.

I use to have CAT JL3 Sig. MK11 mono's but don't use tube amps currently, looking at Teajay's system info. he uses solid state, I do use a tube pre though.

I have the AA Tube DAC with Long plate Buggle Boy Nos. My speakers are Wp7's which can be on the bright side if not used with proper electronics. While I have not heard the Berkley, the warmth and clarity that I hear from my DAC has not left me wanting. I once tried a very well respected digital cable that was recommended by Teajay. In my system it was too bright. It totally changed the character of the DAC. The point is that AA tube DAC is not at all bright or grainy. It has the advantage of being able to tune it to your system by rolling the tubes.
I am sure they are all good Dacs. The only weakness that I see in the AA is that it will not read files higher than 48. High resolution files cannot be used.

I just put a Weiss Minerva dac into my system yesterday. With no breakin and used only with the Oppo universal player as a transport, I is shockingly good. The sound stage is just so real. Ultimately, I will be using a Mac Powerbook Pro running Amarra software and onto the Minerva by firewire. The Minerva has this input. I heard this system at the RMAF, but no effort had been made to optimize the room for listening. I can hardly wait to get this system set up having already heard this dac.

Dev, you right! AA had stock tubes and cable was just ordinary, but we used the same for Berkeley.
I believe that we can say something about component only in compare with another. Or sometime we say in compare with something we heard before. Like, best I've ever heard. And the question is what you really heard? Yesterday I said Berkeley is the best, Today I'm saying dCS is the best, may be tomorrow I'll find something better and it will be my new reference. This is all about your personal expirience, I believe.