What is the best DAC ever made?

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....

I've been listening to an Audio Note 4.1X Balanced (with an Esoteric P0s or Forsell Air Bearing transport) for awhile, now. Ascending the AN food chain would certainly be interesting...listening to a Zanden with accompanying transport would also be enjoyable.

Best,
Sam

I've heard alot of buzz about the Berkeley DAC, but have no idea how it might compare to some of strong units from a year or two ago, not even sure that there is much real progress being made in digital processing, the "numbers" seem to get better, but not sure thaqt necessarily makes for better sound.