The best CD Player for the money

RESOLUTION AUDIO CD 55,period.

The Resolution Audio CD55 gets my vote for the top spot. For a lot less money and close performance, listen to a Thule - it's very good.

I'd go for the Audio Aero Capitole 24/192 upsampling CD Player. While not cheap at $6,200.00 retail, I got a great deal from www.audiotweakers.com and I was able to eliminate a pre-amp as the Capitole has a buffered subminiature tube output stage that drives my amps directly.Also the remote volume control has me spoiled.

Check out the Millenium DAC II at tweakaudio.com I have not received mine yet (should be any day now) but am expecting great things.

The girlfriend even thinks the Wadia860 is cool. I am one of the 30+ members of this communtiy. I find that if the girlfriend can't hear the improvement ( women do have a better sense of tonal discrimination) I am probably spending money on stuff that just makes me happy due to brand appeal etc. I do think I have created a monster though, since I thought I was happy with the Rega planet, and she ( and I ) now think the Wadia 860 is the way to go.