What is the best DAC under $3000


I am looking to upgrade my Sony CDP-XA7ES cd player. I have a couple of options for a transport and haven't tried any ooutboard DAC's for years. Last one I had was a Theta Pro Basic IIIA. Not familiar with any of the modern day digital. Any help would be much appreciated.
sparky45
+1 for the PS Audio PWD mkII, phenomenal piece. I have been through countless Sony CDP's then an Oppo BDP-95, replaced that with an Esoteric DV-50, but the PWD tops them all. If you can afford the PWT the combo is magical but even using the PWD with your existing transport will be an upgrade.

PB