Best Dac you ever heard

I have to agree with Audio Aero, bests the big guys by a bit and is affordable, in fact I am going from accuphase to the new capitole, and saving a bit of $$. Though I haven't heard the new accuphase(ala DP-85), I would like to keep both kidneys and selling one of them would be the only way I could afford one of them(DP-85) right now :) Honorable mentions must be given to Linn the CD-12 is amazing.
Tim
BTW Dave the Rega not hacking it any more? or just curious, if you want I can make you a deal too good to be true for my accuphase unit....had to try ;)

entec # cruncher modified by bob crump. i know someone who scrapped his DCS setup for the # cruncher...and it does only 16/44! its not in the upsampling, its in the design.

rhyno

Hands down, the Audio Van Alstine OmegaStar DAC. It's the Rodney Dangerfield of DACs - it just doesn't get any respect. :-)
Absolutely can't be beat for the price.
Happy Hunting!

The best DAC that I ever heard was a Wadia 861. It seemed so real.

I think it is pointless to name dacs as the best without describing in detail what you hear from the dac which makes that particular dac the best you ever heard. Otherwise, others reading your post have no understanding of your listening biases and therefore have no basis for comparing one dac against another. With no attempt to be specific about what you hear, there is no communication. It would also be helpful to describe the transport and the other equipment.