Best CD player now made.

Few people are really qualified to make a sound statement like that. Personally, I am not. I have listened to only few other high-end players (top Wadias, top NAIMs, Audio Research, few others) attached to different electronics/speakers and in various locations. Finally, I bought the Accuphase SACD/CD DP-85, I am very happy with it and try to stay that way. Otherwise, the hunt for a "supposedly better player" will never end. It is indeed a great-sounding player, a pleasure to look at and a piece of state-of-art audio engineering. It has a build-in combination of upsampling/oversampling circuitry (a specific Accuphase brand which even very existence the company will NOT officially acknowledge). It really opens ears to the fact that CD recording quality varies tremendously and the best of them equal, if not even exceed (say JVC XRCD), a current SACD sound quality standard. Furthermore, the CD player alone will not make up for a mediocre speaker system, for example. Is it the best single-box CD player on the market? May be - may be not. It IS, for example, according to the German magazine AUDIO, which is as 'unbiased' audio magazine as the commercial publication of this sort could ever (afford to) be. Outside of Japan it is quite pricey, indicating a hefty surgarge imposed by the government together with distributors/dealers cut + transportation cost. In my opinion, there is at least a dozen of serious contenders for the title "the best CD player". If anything, a true comparison would be a formidable effort by aligning high-class "comparable/synergistic" electronics, identical mega $$$ speakers, double-blinded sessions in the same listening room, on reference quality software, and ... still verdict might be a very personal one. So I would advise to treat discussion like this as a good starting point to collect an initial list of player to audit for a search of YOUR best CD player.

I had to jump in, since there are about equal numbers voting for Meridian and Sony.

I traded my 506.20 for an SCD-777ES. If I had to pick one (for CD only!) definitely the Meridian, and it ain't a 508.24 or a 588 for that matter. Someone above said the Sony's don't convey the music - of course they do, but Meridian just does it better. I'd love to hear the Naim. And no, I would never spend 4k on a new 508.24 when I could get "good" sound for 500 bucks. The differences are subtle - re-read almost every CDP review anywhere where there's a comparison made -- it's in there, just look again -- they almost always say "the differences were subtle." Sometimes they guess at it (and even say so!).
And now MY 2 CENTS -- If you really want SOTA, spend 10K or more on some of the models suggested above and then sell it for half price next year to get the new SOTA. Otherwise, get a great used player (like the 777ES, Meridian, Linn models, etc etc), pay no more than 2k, and start spending more money on room correction - there's no better place for the money (assuming you can live with your speakers and electronics) at that point.

I think the AudioFunkadelic 9504, is by far the best, no contest !!!!!!

I own a (beloved) 508.24 and have demoed at home the following other players:
- ML 39: WAY cleaner, proper and high endish sounding but NO emotion - boring
- Accuphase DP55V: detailed and articulated but also a tad souless in my humble opinion; nice but no cigar
- Quad CDP99: very nice unit for the money (actually a real bargain) - awfully close to the 508; remote volume control a nice feature; a tad (and I mean very little more) thicker sounding than the 508; an excellent choice but no real upgrade over a 508
- Consonance 2.2: very refined, airy and musical - actually outdoes the 508 on these factors ... but lacks crually slam and weight in the low end; not enough boogie factor.
- Musical Fidelity Nuvista 3D: perhaps a question of system synergy but in mine, I would give it 3/10: forward soundings, almost brittle, no musicality (really strange considering the rave reviews and the tube construction; perhaps have I tested a defective unit?)
- Wadia 301: nice but also no cigar. a tad mechanical. not enough alpability; quality of timbres not up to par with the 508.
- and finally yes I tested recently the new Meridian G08: which left me wondering, as I had it at home only for 1 evening; clearly outguns the 508 in terms of pace, slam (yes it's possible), rythm, attack, speed sensation and (more marginally) detail/air; but in my system & for my taste it was almost too much excitement, and emotion/musicality were somehow left a bit wanting. Perhaps was it not fully broken in, and by playing around with set up, cables, ... could I have had reached real happiness but didn't have time. I would say lots of potential but jury's still out as far as I am concerned.

Hope that helps - any good advice on clear winners over the 508.24 would be appreciated (Res. Audio Opus 21, AA capitole MKII, Accuphase 67 or 77???).
My system is currently B&W N802, then all Meridian, 508.24 CD, G02 preamp and 559 amp (fantastic units btw), Fadel art interconnect and Audioquest Gibraltar biwire cables.
Thank you!

I have noot heard all of these but they are worth mentioning if you are going to consider big buck players:

Meridian: 808, G08
Audio Aero: Capitole-II
Reimyo 777