Wadia 270/27ix using Aura Symphoin Optimism glass for clock link and Transparent REF Digital for signal path, as well as the Wadia Power DAC using the same cableing with 270 transport, or the Linn Sondek CD12. All others are not even close with exception of top Naim with out board power supply (close but not quite, but for the cost it is worth a lsiten), then the top meridian is also worth a listend for the money but still not up to the top three. Sony SACD, close when playing the SACD's but no titles available and will never fly (FACT). Also when listening and comparing the CD12, use a referance preamp, not a mid line preamp, these preamps will not be true referance comparisons as well as using top end cables over mid line which tend to be colored cables. When it is all said and done, most likely the Linn CD12 will come out on top along with Wadia. The Krell's Top CD/Pre?, not even close in my opinion, and any Japanese brand can not even touch the knees let alone the shoulders of the referance CD players listed, I owned the Denon DPS1 ($8K) what a joke, Sony's top X7 (almost comical in comparison), CEC TL0 MKII (No way, very similar sonic signature as the Denon DP-S1) and can give it away for 30% of retail. But we all have different ears enjoy your search as I have been through everything just listed and more to come up with my top three picks.