What is the best DAC ever made?

I don't know if it "smokes" the competition, but I bought the Accustic Arts Transport/DAC combo mentioned above - it is indeed a wonderful "unit". Of course I have not compared with Esoteric/DCS/EMM etc (but Teajay did - he bought the AA), but only to my ARC CD3 MKII and Audio Logic DAC. The AA as a combo unit is better, but I still think the Audio Logic 24MXL is one of the great units comparable to anything out there. At the used prices of $2000 or so, I think it is a great deal.

Well, over two years have passed since this thread's last post. Any new ideas, recommendations in the intervening years. I'm still using my Accustic Arts DAC MKIV - not sure it has been superceeded yet, but....

I've heard alot of buzz about the Berkeley DAC, but have no idea how it might compare to some of strong units from a year or two ago, not even sure that there is much real progress being made in digital processing, the "numbers" seem to get better, but not sure thaqt necessarily makes for better sound.

I'm very curious how the Berkeley might comparte to Zanden, Accustic Arts, Esoreric, DCS, and other DACs of that ilk.

Dev, did you, like Teejay, also have an opportunity to compare the Tube DAC with the DAC MKIV? I´m not sure why, but I do get the idea, that all the DACs discussed are beyond bad, all quite excellent, but we like to find differences; what a hobby is really all about. The new EMM Labs gear has me interested, but of course so much of this gear is actually difficult to audition, but under show conditions at RMAF or something like that.

I cannot speak for the EMM Labs DAC as I now own the CDSA, I also have not owned the AA Tube DAC, but the DAC IV, but after listening to more and more music with the EMM in MY system, I have to agree that the EMM offers much more information, specifically as it relates to the intonation of instruments and voice that communincates more of the performance to me than the AA MKIV did. Maybe this is all hairsplitting since all of this gear provides execellent perfromance, but the EMM is the best I have heard after having previoulsy owned NAIM, ARC and AA. So much of this is personal taste and system context, but the EMM gear is providing performance that I would choose over my previous gear. I hate be too enthusiatic over this stuff, but I think EMM is doing something right that really appeals to me in my system with jazz recordings. I have not even ventured down the road of SACD performance on this machine; which is almsot universally seen as far superior to what Redbook can provide.

Dev, did you have the ARC CD7 prior to the TubeDAC? Did you have a chance to audition the latest versions of the EMM and or Berkeley? I'm sure the Scarlatti is good (I would hope so), but really viable for me. I think all of these are likely to be excellent, none is poor - but I will say that the EMM (CDSA, upgraded version) is very impressive to me.

Hi Dev, I asked about the CD7, which you liked, and like the TubeDAC uses tubes, and I wonder if why they work so well for you, and for Teajay, stems from that a bit; not sure if your power amp is tubed. I agree about the problem of anyting being designated as "best", like all know, system matching and personal taste is just as much a part of the equation as the inherent qualities of any particular piece of gear.