The best DAC for the money

Bel Canto DAC 2. I replaced a Theta Pro Basic IIIa with it and never looked back. It has received little press, for whatever reason. Though not HDCD, it upsamples 24/196 with the latest BB chips, & has no grain or brightness, is transparent, neutral, & I still can't figure out how it produces the deep, tight bass it does, being as small a unit, without huge the large transformers some DACs have.

Marakanetz, thanks, but I'm doubt I can get lots of Sim components for $3000 :) I definitelly would go for Moon Eclipse CDP, if its price would be as it is.

Sorry, I meant "would not be..."

Theta Gen. Va cannot be beat in the price range you are looking especially at a used price of $1,500. I replaced my theta pro Basic llla with the Gen. Va and never looked back.
You would have to spend double the price to find a unit that outperforms it.

Any opinions on MF A3.2 DAC? It have got quite rave reviews...