The best CD Player for the money

considering all of the responses and all of the suggestions, it seems the question posed has no definitive answer.

why not set a price limit and just listen ? make sure you have some criterion as to the sound you seek.

I have had many cd players in my system. The sound quality and build quality of the Ayon is second to none..... My brother and I both have had wonderful Naim players also.. ( he is huge Naim guy). But the lushness of this Ayon CD2s does it for me I am all tube and loving it! Manley 250 amps, steelhead, genesis G5.3 and absolute Fidelity cables throughout. The only peice without a tube is my Brinkman Bardo TT....
Job

@ Dmacg: How's the reliability of that player, though. I have heard instances of reliability problems with mid-level stuff like Cambridge (and NAD.)

Like many, for awhile i went the computer route, Mac, good Dac...
Very easy, no hassle, no jitter, good sound... thought I arrived...

But recently went back to my old Stan warren modded pioneer dv-c503 (blackgates, etc.) with a simple valab Dac...

Just way, way more dynamic, black background, deep thumping bass and drums... Incredible musicality...

Computer system can't compare...

Will a current cd player/transport offer more?

For the money, a Marantz SA 8004 is the winner.

I have owned a Sony C333ES and a Cambridge Audio 840C.