What's the best CD and/or multiplayer today

Also, upcoming APL redesigned Teac Esoteric UX-1, to be called NWO-1. All formats, will drive amps directly.
Teac Esoteric X-01, for redbook and SACD: I have heard this particular player a few times and loved it more and more each time.
Teac Esoteric P70/D70 combo, redbook only: possibly slightly better at redbook than X-01. New model in Japan only is called P70VU/D70VU, said to be improved redbook only.

Ultimately, the best player is the one you will buy after falling hopelessly in love with it! It may literally be a matter of 'Love At First Bbyte!'

My system is based on Spectral electronics - amp and preamp (DMC 30SL) and WATT/Puppy 7s.

The Esoteric is very good, and built to withstand a laser guided bomb hit. But I must say that personally, I second the vote for the Linn Unidisk 1.1. You should hear the two of course, as their sound is quite different and there is no telling which you will prefer.

It's silly to say their is one best piece at any price bracket because of personnal taste, along with many fine products are on the market at the same time. If your talking about spending $15000.00 on a redbook cd front end I would recommand you audtion the Swiss made Ensemble DAC and Transport, because I did and found it to be better than many highly regarded CDPs and DACS/transports in my system.