Best tube dac available?


I am looking for suggestions for the best tube dac available. I have heard good things about Audio Note, Zanden,and Ypsilon. I only plan on using it for red book cd's.
husk01
If your list isn't long enough there is always the Blacknote DAC30. It has a 4 tube Class A output stage along with 4 coaxial and 2 async. USB inputs. I think the damm thing even has a defeatable digital volume with remote.
Teajay, Could you list the exact tubes you recommend and the best place to get them? I have just ordered a CF 040 upon your rec.
my favorite 12au7 is the brimar with the yellow lettering.

regarding tube dacs, again.

as has been said many times there is no best of any component.

however, there are two basic approaches for designing tube components. the classic tube sound, of which the zanden is an example, or the concert fidelity,as rhe exemplar of the modern tube sound. i suppose that altering the tubes, affects the sound, but the approaches represent what the designer wants to achieve.

i also like wavelength audio non usb dacs, e.g., an early cosecant.
Ten grand for a CF DAC-040 Non-0versampling DAC? One that
is very succeptible to the Transport used-(No reflection
on the very good sound of NOS DAC's). Kind of hard to take
advantage of High Rez. Downloads- should you ever have a
change of heart. Not sure if production of current CD's
will remain stable-rumors abound! Alot of money for the risk-all that I am saying. I am out of here!
The Ayon makes a nice tubed DAC; with full array of digital in/out..and up samples.. I have the Ayon CD5-5; integrated transport and DAC with tubes; and quite happy with sound when used with my Qsonix music server...much better than the PSAudio it replaced..I believe their stand alone DAC is the Spirit or Orien..not sure name...