best used inexpensive cd only player

I have just found over the last couple of years if you are not in the 24/96hz (at least) game then you may be left behind.
My Atoll preamp has Burr Brown 24/96 dacs in it, and my B&k Ref 30 can hold its own in todays bits wars.
I have had a few stand alone Dacs in the past and they cannot compare.
Power supply or not.
Most top line DVD players now have excellent power supplies, Rotel especially.
20 bit is great (as some of the dacs mentioned above), but its not 24 or even 32 bit thats now offered.
Let alone 192hz.
And 48hz is on its way out the door!
You think new artists are going to record in 20bit/48hz?
I can say that if you are not on the 24 or 32 bit bandwagon now, you may be left behind in the next year or so.
Your going to be a few bits behind!
Looking ahead now may save you some money in the near future, both HT and 2ch, SACD, DVDA, Computer based, ect, ect,!
They are all moving in that direction.
I really have not noticed any manufacturer, recording artist, recording studio, microphones, pre-amps, amps, hometheater receivers, cd players, dvd players, processors, ect, moving back to 16-20 bits.
I have a feeling I know why though.
Just my 2 cents.

I'd love it if high res became the standard. I doubt it'll happen soon though. The loudness wars aren't over. Recording and production techniques need to improve before high res goes mainsteam IMO. What's worse than a brickwalled redbook CD? A brickwalled 24/192 download.

It may soon become the standard in Classical and the like, but not mainstream music IMO.

I can't think of anything digital that has stepped back in processing.
It would seem that if the earlier formats were the way to go, then all manufacturers would be stepping back.
Remember Windows 95?
I can remeber when AC-3 was the BOMB.
Everyone wanted it, and manufactures scrambled to get it.
Don't ever hear about it anymore.
Unless you have a laserdisc player.
I wish I had all my laserdiscs back, as I have seen what they sell for now!
No steps back in digital that I can think of.
The numbers get higher, along with the price tag!
Anywho, I have had all the digital fads, and it seems to me, digital is comparable to computers.
The minute you buy one, its out of date.
Just try to buy one that is a multitasker atleast, that way you can have a good 6 months before it is out of date.
IMHO, 24/96 trumps 16-20 bit,44,48hz, and 192hz goes a step further.
Whats next?
48bit, 3khz?

The question is "What is inexpensive"
My tubed beauty just went down, I picked up a NAD C515BEE used and cheap until I get her going again. It uses a 24/96 DAC. You can get one of these for around $175.00 and all said and done, its quite good. A little thin and a touch less dynamic than I would like, BUT musical, after being on a couple of days, Smooth, Good bottom, nice sound stage... Can you beat it? sure, but this little guy can sit in any system at any price and not be embarrassed. This is hard to beat at this price and I would suspect most under $500.00. Good Luck, Tim