Best DAC you ever heard list. 1.Budget under 1k 2. Mid Under 5k 3. Cost no Object.

I hate a like - hate relationship with the Topping 90se. However, it is the best under $1k DAC I have heard.

For me #2 and #3 are the same DAC, the Schitt Yggi+ OG ($2800).

Best DAC I’ve heard was a modified Oppo DAC with Convergent amps and Magico speakers.` 

My current modified SMSL C100 with MUSES02 opamp and linear regulated power supply is stellar, and should be incredibly competitive under a grand.  All-in cost is ~$250, making it a heck of a bargain.

The best I’ve used under $1K is, perhaps ironically, the $999 Topping Centaurus, though second to that is the $400 Topping E70 Velvet.

I have no recs for $5K DACs because beyond the $1K mark, the diminishing returns in cost/performance make DACs a rather poor investment in most cases. In my systems, the $400 Topping E70V outperformed an Electrocompaniet ECD-2 ($3500 in 2013), and the $2K Chord Qutest. I believe most listeners with speakers below $20K/pair would be wiser to save the difference toward better speakers. 
 

Recently I heard a tower of expensive Aurender and DCS products fronting some Boulder amps and $80K Rockport speakers. That system sounded phenomenal, but how can I say that had anything to do with the price of the DAC? My hunch is that 90% of the performance was attributable to the speakers and amplification. 

1k DACs meh!

5k Musetec 005 & 006

Unlimited Lampi Horizon

@lordmelton i just spent 4 days at Axpona with the Lampi Horizon in the same System as our Method 4 and I may be a little biased but I wasn’t impressed with with the Lampi. It has some upper mid range edginess and lacked the air and space I heard in the Method 4. But I may be biased. The other guys in the room agreed with me though.  I think Dacs are extremely important they are your source. Some people don’t get that.