Favorite High-Resolution Tube DAC?

If you're willing to go $4950 for the APL DAC-S, what about the Berkeley Audio Alpha DAC (made in the USA) for $5000? It will play anything from 44.1/16 up to 192/24 files, whether they be broadcast wave (BWAV), WAV or FLAC. It can also play HDCD-encoded files. In early April, Berkeley Audio will release their new USB>AES/EBU converter made to work in tandem with the Alpha DAC.

I haven't heard the Alpha DAC. I just offer it as an option at the $5000 price point.

I'm in the market for the same thing as yourself, and I'm considering both these DACs.

03-12-11: Sirotseta
I believe Sakahara is looking for a "tube" DAC.

Yes, that was mentioned in the original post.

However, he stated on 3/11/11:

03-11-11: Sakahara
Possible solutions;

New:
Lampizator v3 Level 3
APL DAC-S (stretching budget @ $4950)

Which indicates he has either changed his mind about restricting his choices to tube DACs, since the APL DAC-S is solid state, or he didn't realize the APL DAC is solid state. If it's the former, then the Berkeley Audio Alpha is a valid option to the APL DAC-S.