Best Dac you ever 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.

say all you want about the audio aero gear. if you've not listened to the boulder dac's (1012 and 2020), you've yet to hear how great redbook cd's can sound. -cfb