The best CD Player for the money

Muralman - I read Kusunoki's article and have few problems with it.

I don't understand it either. He is mixed up in my way of thinking. He forgets that we use dither to get a lot more out of LSB's (to remove quantization errors). His assumption that the LSB is the error margin in what we hear is completely fallacious. This article seems to go against conventional engineering wisdom. It is either a mishmash of rather odd assumptions or I just can't follow it.

I would vote for the Rega players, I chose the Apollo myself, but the Saturn is even better.

Kijanki
Yes, I am familiar w/aliasing. My first CD player was a FD1000 by Philips, sold here as Magnavox. It was a 4x OS player of 14bit resolution. If I could find parts for it I'd get it fixed. I'm curious about how it would sound in a totally modern system. The claim for 4x oversample was, as I recall, to move the 'turnover' frequency so far out of band that A gentler, non 'brick wall' type filter could be used and there would be fewer phase problems, while still putting everything above 20khz to the inaudible end. ....Do I remember correctly?
Also, Nyquist frequency is 1/2 sampling frequency?

One other CD question. If the CD is properly encoded, how could there EVER be any frequency above about 20khz?

RBCD encoding allows up to to 22 Khz maximum specification ...

One other CD question. If the CD is properly encoded, how could there EVER be any frequency above about 20khz?

There isn't. However, jitter and other issues can produce out of band noise which can get aliased in. Upsampling will try to push the noise way up in frequency where it can be aggressively filtered and removed. A delta sigma converter works this way and is beautifully linear as well as cheap.