Best Digital Amps

Acoustic Reality. Do a search and you'll find some people who are using the amp over some major brand name amps.

In addition to other companies like Bel Canto that will likely be around in 10 years and have world class real support, there are offerings from Audio Research: model 150.2 (not their 5 channel capable 150-M, but a new 2 channel listed at $2495)see http://www.audioresearch.com/150.2.html
and Jeff Rowland see http://www.jeffrowland.com/Model%20201%20Page.htm#specs

Does "best" take price into account?

Can anyone provide a list of "steet" prices for the units in question. I paid $840 for my Carver 1600s.