Best DAC ?

I want to buy a DAC, do you have any recommendations.

My system components are;
LS26(PreAmp) >> REF210(PowerAmp) >> Peak Consult Grande.

If any suggestion for a DAC I will be appreciated
Berkeley Alpha DAC 2 w/ USB smokes nearly anything made, holds it own against 100,000 dollars analog set up. A very good pre amp is needed however for this to happen.
To Vhiner,

There are huge differences in dacs, I have a number of great dacs on display and I would say that comment is ludicrous, I have not heard the $43,000 MSB but if the Marantz is that close then perhaps the MSB is not that good?

I have many high quality dacs on display from $400 to $22,000 and every step up makes a huge difference.

Now I would say there are dacs's which sound amazing and come very close to more expensive dacs, the Auralic Vega at $3,500.00 does offer much of the sound quality of the $7,000.00Meitner MA 1 which is still better, the $15k EMM Labs Dac 2X is way better than the $7k Meitner MA 1, now if you are comparing the EMM Labs Dac 2X vs the $22k Esoteric D02 then if comes down to personal taste.

So in summation, there are very good affordable dacs the Auralic Vega, and there are amazing expensive dacs, The EMM Labs Dac 2X is you hear them in the same system the EMM Labs Dac is in a totally different league.
John Atkinson published a rave review of the MSB this year. I suppose the
$3500 Marantz DAC embarrassing the MSB in the same publication
*might* mean the MSB sucks, but others might come to an entirely different

But who am *I* to argue with the AUDIOORACLE. He has spoken. ;-)

In the meantime, it's worth reviewing the writings of Anthony Cordesman,
which appear in the Absolute Sound. On at least three occassions during
the past three years, he has commented in print about how close the
humble PS Audio MKII DAC comes to products from the much vaunted
houses of Boulder, Meitner and other justifiably famous digital designers.
Robert Harley, Cordesman's publisher, continues to sing the praises of the
Berkley DAC.

While both writers acknowledge that the Meitner flagship belongs at the top
of the heap, to their credit, neither reviewer waxes on about how many of
the uber expensive DACs are leaps and bounds better because (with a
very few exceptions) they are simply not.

You want to hear leaps and bounds? Spend $100k plus on something like
the latest dCS stack. You still might wish you'd spent that money on a
better room or better speakers.
I'm still in the stone age and my only digital experience is with redbook CD. Having said that, like you, I use ARC gear. Based on limited experience, I think much can be said about system synergy. If there is any validity to the point, maybe there is some benefit in sticking with an ARC DAC.

The points made by some of the others about price versus performance resonate with me. Given the changing landscape of digital, I think picking up a pre-owned ARC DAC 8 makes a heck of a lot of sense. IMO.

Happy Holidays,