What is the best DAC ever made?

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!!!

Apogee Rosetta 200, anyone?

Well, over two years have passed since this thread's last post. Any new ideas, recommendations in the intervening years. I'm still using my Accustic Arts DAC MKIV - not sure it has been superceeded yet, but....