Best CD player now made.


I am interested in getting the best CD player out there as one of my digital sources. I have a few candidates but I wanted some other opinions. Any suggestions on the Sony's top player or Mark Levinson, or even the BAT tubed affair. I realise the Transport and the DAC might be superior but I wanted to stay below 5 digits. Thanks,
thomasea1
Something to consider: Every Sony that has ever been made can be seriously improved with the implementation of better output devices. Sony has NEVER used the kind of output gain stages that you will see in the Wadia, BAT, Levinson or Linn players. I am very concerned about Sony players being labelled as the "best". How can this be? If the Sonys have such an inherent weak sonic link in their overall circuitry design that can be easily modified and improved, they are far from being the "best".
BestOne Box CD/SACD Player is the Accuphase DP-85 followed by DP-75...Aero Capital 24/192
Did you do it ?
Have you compared upgraded D5SE to the stock unit?
Impressions ? How did the sound changed ?
Does it worth $800 BAT asking for upgrade ?