What is the best DAC under $3000


I am looking to upgrade my Sony CDP-XA7ES cd player. I have a couple of options for a transport and haven't tried any ooutboard DAC's for years. Last one I had was a Theta Pro Basic IIIA. Not familiar with any of the modern day digital. Any help would be much appreciated.
sparky45
I currently have the SCD-777ES, Oppo105 and the PSAudio PWDII DAC. Of the three, the PSAudio is probably the best sounding DAC for the money.

QN
The Ayre QB-9 is a very good DAC in your budget.
there is no best anything in a price range. there are on compromises. if you want richness fin a dac with a sensitive tube circuit. I suggest you listen to many products in your price range. you will learn what is possible.

just a reference point, the mhdt products are nos dacs--rich, but lacking in bass. the modern tube dacs, which are oversampling, like the eastern electric, are extended , top and bottom, but lack liquidity and bloom.
DACs to consider are:

Wyred4Sound dac2 SE
Auralic vega
Benchmark DAC2
NAD M51
Start with Rega's stand alone DAC.
These can be had used for $650 or so.