What is the best DAC ever made?

Tmhaudio fails to disclose he is the distributor for Metronome.

Again.

Well, I am not a distributor but proud owner of the Metronome Kalista/C2A signature DAC combo (for few months now) and upon extended listening in my own system it rivals my two well reserched and set up analog set-ups. The Kalista/c2a combo simply is the best digital (or non-digital) sound I have heard. I have not heard all the top level DACs but have heard enough to claim this combo to be the best "I" have heard.

The one I really like is the Audionote DAC-5 signature. It sounds extremely smooth and relaxed, but not sluggish and dead. The way it handles woodwinds and string instruments, in particular, is thrilling. I've heard it coupled to both Audionote transports and to 47 Labs Pitracer.

The bad news is that the last time I looked, it was something like $30k.

There is no best dac ever made.

I have an Accustic Arts Dac MK4 which I'm really enjoying connected with a Oracle 2000 transport, compared this dac with a Zanden and prefered the "AA" in my system but really could have lived with either.

Well I guess it suffices to say that there is no way to really judge a DAC as the best ever made...I guess it really has a lot to do with system synergy than with the actual piece. Thanks for all of your responses!!!