I haven't been around here much, but I think I can say pretty definitively that there is no "best". Different strokes for different folks. I do think many would commend those as an excellent choice for many.
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Phones: Audio Technica ATH M50, Klipsch Custom 1
Dac/Amp (portable): NIE Mini Hifi, Iphone 3GS
Dac/Amp (desktop): Zero Dac (upgrade version)
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