cd player or computer with dac

my budget is around $5000 to $7000 and for the cables that is ic with speaker cable should be around $3000

The Playback Designs series of DACs and digital players are often-recommended sources of choice for the Dartzeels, and for good reason. All-custom circuitry designed by Andreas Koch (his background in digital design is close to legendary) and referenced and voiced with the Dartzeels, they have been combined with Evolution Acoustics speakers to win major awards at CES, etc. for several years.

http://www.playbackdesigns.com/index.html

IMO, these sources will place you on the front edge of high-end digital audio and keep you there for years to come.

i am looking at the playback mps/mpd3 but not heard one so do not know what will its sonic signature be like

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Wavelength deserves serious consideration

http://www.usbdacs.com/Products/Products.html

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I went contrary to the usual progression, giving up a DAC in favor of a dedicated CD player. I did it for synergy and got it in spades. Now it is BAT tube CD player to BAT tube preamp to BAT solid state amp.

Conventional wisdom is computer source to DAC. But some guys aren't techie and some guys prefer the ritual of manual media and some guys like to hear a whole "album" and not just one song. So, it is a matter of personal preference measured against your subjective goals.