Hi I dont think there is a best, just what works in your system. The trouble is i have a killerdac and those who do own one never really look elsewhere, or even bother trying others at any price. If i had to pick something cheaper to play with, it would probably be one of the TDA1541A dac kits sold via eBay and elsewhere with valves as the output if possible, preferably E88CC CCA 188CC output Valves and hopefully a valve rectifier 5U4G types. Interestingly i have a modright valve output modified OPPO here, It is very good for the money, plays everything including direct from the hard drive..
