Best upper end CD player with digital inputs


Want to upgrade from my Naim CD5 and am looking for a better redbook player which also has AES XLR type digital input. The goal is to run the digital output of my Lynx soundcard into the CD player and use its DAC. I have considered a standalone DAC but the killing 2 birds with one stone approach seems better...I would appreciate any others comments who have tried such a "music server" type setup with their PC sending digital input to be converted by the high end DACs in a good many of the more expensive CD players. Thanks
rlkern_dallas
resolution audio Opus 21. I don't know if it's "the best", but in my listening comparisons, it was the best for that kind of money ($3,000).
I gotta agree with the Resolution Audio Opus 21. It is an excellent CD player and it has a digital input. However, I think the input is RCA only. I could be wrong. If interested, check the resolutionaudio website.

Enjoy,

TIC