What is the best DAC ever made?

I originally was using the Wadia 32 and later DAC's with a PS Audio Lambda II transport. I switched to the Mark Levinson 36S (then to 360) with a great improvement. Now I have an Accuphase DC-61 as the DAC and an Aloia CDP 11.01 as transport. I was looking merely for equipment that would decode 44.1, since I have about 10,000 CD's. If you want to decode SACD or DVD audio, there are plently of all-in-one players out there. Because of this muddle, it is possible to pick up very high end DAC's that only do red book for pennies on the dollar. Genesis Digital Lens and Whest Audio DAP 10 are also in the chain.

I have owned Wadia, Mark Levinson, Accuphase top of the line DAC,s but the absolute best combination is the EMM Labs DAC 6e Signature Edition with the SE CDSD transport. Nothing else comes close, especially after about 200 hours of break in. the use of upsampling to 5.2 mHz and the master-slave clocking via AT&T cables assures jitter free and analogue-like sound.