Looking for best CD or Dac under $15k new.

naim cds3 with a xps power supply is fantastic.

I owned a Levinson 390S that would be a logical match. The Einstein Last Record Player (!) also might work. The Reimyo gear has been getting rave reviews lately too and is probably in your price range.

reimyo spelling? Is supposedly the best 1 box solution

I will ditto the CDS3 suggestion. I have this player. It does a terrific job of presenting instruments with real "body" and substance. While I like the big, airy and open soundstage presented by some SACD machines, most do not have the weight and substance of the CDS3 (I am a former Sony SCD-1 owner).

If you have heard other Naim players and did not particularly fall in love with the sound, you should still give the CDS3 a try. It is the black sheep of the Naim family. To me, it does not have as hard an initial transient edge (might sound a bit dull to some), and it is not as rhymically insistent. That translates into a less mechanical presentation.

I also like the Audionote DACs. They are unfailingly musical. They may be a bit "warm" in coloration, but they never sound sluggish and dull. Great, though somewhat pricey stuff.

The Audio Aero Capitole is another promising machine. It is nice and open on top and is utterly free of grain, but, in the setup I heard it in, it was a bit lean in the midbass.

I also like the Burmeister 001 that I heard in an unfamiliar system. The sound was smooth, warm and musical.

Mlauner- Thanks for the reply I can't test anyhting which is rediculous considering I live in Denver Colorado. Nobody seems to stock more than 1 player at any given time so you have to buy to try. What have you compared it to and how would you decribe the sound?

Mejames and Chriskeating- Have you heard the reimyo? I am intrigued to try the 390s especially considering it does away with the preamp. Most reviews I have read say it is very detailed but a bit mechanical sounding. What do you think?

I would definitely suggest APL modified Denon 3910. It compares favorably to Exemplar (many consider it better than Exemplar) that has been considered almost equal to Reimyo ( http://www.6moons.com/audioreviews/exemplar/denon.html ). I purchased this unit 2 weeks ago and in my opinion it is one of the best sounding units on the market.
It also has a volume control built in, so you would be able to eliminate your pre-amp. If you follow few discussion threads from this site, you will learn more.
Good luck in your search.

Linn UniDisk 1.1 - hands down

I don't think the 390S is mechanical at all. Prior to using all 47Labs gear, I preferred the 390S over the Wadia and Accuphase that I owned. I found it smooth, detailed but not emphatically so, but just a bit reticent. It is relaxed. I would use it without the preamp if you can. It sounds better this way.

Mejames
how hard was it to set-up the PZC's? Did they come before or after the Romm Lens? How do you know when the sound is just right?

they setup very easily I just adjusted till the setting just started getting tight the sonic effect was so Good I really haven't tried any further adjustments. I added the lenses afterward the pzc are mostly too control the wall induced effects such as slap echo. Lenses are mostly too diffuse the direct sound from the speakers before it reflects off the wall which lessens the effect of the reflection that occurs. Alot of trial and error involved positioning the lenses. Got it 100% correct I seriously doubt it.