Best Dac you ever heard

My favorite DAC remains the Audio Logic 2400, which has remained truer to the music than any dCS, Wadia, Levinson, Krell, ARC or other piece I've heard, both in my system and elsewhere. A very open, "alive" sounding DAC with excellent soundstaging and tonal qualities (I use a Forsell transport). May not have that hyper-detail like some other DACs, but it's more to my liking and is the only DAC I've heard that I can listen to in the same session as vinyl and not feel a big let-down. I have a feeling the Audio Aero would also be to my liking, from the descriptions I've heard.

if you are talking about really the best.
-kondo ongaku
-audio note 5 sig.
-boulder serie 2000

I have owned the Theta Gen Va (single ended) and the Theta Data Basic II. I switched to an Altis Reference DAC which was a significant improvement in detail and musicality and then bought the Altis CDT III transport. The Theta was very good but the Altis was another world. Unfortunately, Howard Mandell, the president of Altis, passed away last fall and the company closed. It is good to hear that there are so many great sets of equipment. Enjoyment is what it is all about.

My experience is limited compared to some, but the Monarchy Audio M22C is fantastic for the money.

SPECTRAL SDR-2000 Digital Processor, Jadis JS 1, Levinson 360S, Audio Logic 2400.