Seeking Dac similar to California Audio Labs Alpha

Does anyone know of a DAC that converts FLAC and MP3 that will sound similar to the CAL Alpha? Any other tube DAC recommendations are appreciated as well. Thanks
A DAC won't convert FLAC or MP3. Conversion of those files are accomplished by a computer or other device like Squeezebox Touch, or Sonore Rendu, for example.
I have an Alpha, great sound. I've tried a few DAC's with tube back ends but none have ever been the equal of the Alpha. Closest was a Cayin unit.