Best sounding CD player

+1 @soix separate dac and transport, will get you well into the future. 

Jay's cdt2-mk3 with Gustard X26 PRO is my rig. Top value for the money. 

Just wanted to throw my .2cents. 
I absolutely love my Pioneer Elite PD-65 modified by Musical Concepts.

It's an old 90s CD player that has some awesome components, a ton of copper use, and super solid platter transport.  The DAC chip set, higher end components, and "Legato Link*" make all music sound pretty amazing.  *Legato Link is a filtering/EQ treatment that varied some over the years.  Some thought it harmed sound, some found it enhanced.  In my system it greatly benefited detail and presence along with massively enhanced the sound stage vertically and forward.  
It always sounds better than streaming thru a really good DAC.  Just sounds "more".
 

@facten .....Yes you are correct but at what price....I'm using the CEC-5 Transport from Japan...belt drive...Like Jays' but more cost effective.....the playback is flawless with the Audio mirror tubed DAC.....the sounstage is really Deep with this set up.....Live sounding.

@mbmi  - I was reacting to your comment that a $600 Audiolab transport coupled with a quality DAC will get you the equivalent of "+10K big boy" ; that hasn't been my  experience.  Folks understate the SQ impact of quality transports.  CEC is well known for the quality of its transports so I am not surprised by your listening experience. Enjoy!