Who makes the best DAC chips?

Hello,

I am in the market for a DAC. And like most computer hardware, only a
few manufacturers make DAC chips. Many people design different output
stages for the DACs  but even the best designed output stage is only
as good as the source feeding it. So I got to wondering: who makes the
best DAC chips?

This DAC would be for regular CD format, not SACD.

Thanks and regards,

Dean