The original post prompting all these replies is nearly 12 years old... Still the question--"What's the best CD player for the money" would appear to be a popular topic for discussion, judging from the answers Audiogoners continue to post more than a decade on. So here's my contribution (having recently replaced my aging digital separates with a new single-box player):
First, a caveat: I have no idea what the "best" player is in the entry-level high-end category (which, for argument's sake let's say is in the $500-$1,200 range.) Nor do I have a better idea of what most much more expensive (say $5,000 and way north of that) players sound like outside of audio showrooms, where they tend to be plugged into six-figure systems.
But for my money (which was under $3,000) the best player I found was the tube-based Prima Luna Classic. It retails for $3k, but their US distributor (Upscale Audio)has some open-box models for $500 less (or did, last time I checked.) I got one of those, along with a set up upgraded NOS tubes (Phillips/Mullard (real ones) and Telefunkens) for just under $3k including shipping, and the sound is heavenly... Deep, tight, bass (awesome, really), beautiful,delicate highs, and a very smooth and detailed mid-range. And the soundstage... Oh, the soundstage! Really good, from top to bottom, for its price. Are there better players? I'm sure there are... but I haven't yet heard one in this price range that beats it. Build quality (at least from what I can tell from the outside) and finsh are also top-notch. Warning: It sounds pretty thin and anemic straight out of the box and needs about 120 hours of on-time to really break in.
As to aesthetics, the look is decidely retro... (think of a piece of lab equipment in Mel Brooks' Young Frankenstein). Some people love it; others hate it. Loving the look of glowing, glassey tubes, I'm in the former camp, but tastes do vary... Looks aside, I highly recommend it to anyone looking for a new player in this price category. It's the first player I've had in my system that sounds every bit as good (and in some ways even better) than my twice-as-expensive analogue end.