The concept of the best CD player is a "myth". If you review the many comments on this site, you will see a wide variety of suggestions regarding what one should or should not buy. A look at the audio magazines also shows a wide variety of comments, opinions and recommendations on this topic. My sense is the associated equipment you have and your own listening experience dictates what sounds good or not good. Based on my own listening experience, I sometimes like a unit that others have liked and visa versa. I also discovered that, in my system, simple things like changing an interconnect cable can make a unit sound much better (or worse). If possible, I suggest you pick several CD players and listen to them using your own music to decide what sounds like music to you. While this is not easy, it should enable you to help make this decision. Of course, if you can borrow the unit to listen to in your own system, the better your final choice will be. Retailers, friends and audio sites will provide you are large list of units but you cannot listen to 50 different units (I do not think). In my case, I have selected two local Retailers to work with and have narrowed my list down to three for additional listening. Your final decision needs to be based on your listening to the CD player in your environment to decide what sounds okay to you.