I can't claim to know the answer to that, as I've heard only a small fraction of the players out there. Also,the question--"what's the best CD player for the money?"--is highly relative. Best play for the money in what price class?
That said, the best player I've heard in the under $5K class (and the one I own) is the all tube Prima Luna Prologue 8 at $3,500 list. Needs a long burn in time (the manual says 100 hours... but I'd recommend at least 200) and can greatly benefit from upgraded NOS tubes. I used the stock tubes for burn-in, then replaced them with a Phillips/Mullard combination recommended by Kevin Deal at Upscale Audio--and the result was the most analogue sounding music I've ever heard from a CD player. Soundstaging is excellent and the bass digs deep. I'm sure there must be better players out there, but I haven't heard one under $5K that beats the Prima Luna.
That said, the best player I've heard in the under $5K class (and the one I own) is the all tube Prima Luna Prologue 8 at $3,500 list. Needs a long burn in time (the manual says 100 hours... but I'd recommend at least 200) and can greatly benefit from upgraded NOS tubes. I used the stock tubes for burn-in, then replaced them with a Phillips/Mullard combination recommended by Kevin Deal at Upscale Audio--and the result was the most analogue sounding music I've ever heard from a CD player. Soundstaging is excellent and the bass digs deep. I'm sure there must be better players out there, but I haven't heard one under $5K that beats the Prima Luna.