dCS makes some of the absolute finest, most expensive digital audio sources including upsampling DACs, CD transports and more. Notable products include the dCS Elgar DAC, and the dCS Scarlatti DAC.
Based in Cambridge, UK, dCS's philosophy is to "get the science right, then listen." Components are sourced from around the world, but all design, assembly/manufacturing, and testing is done in the UK.
Compare dCS to companies like Wadia.