good/best CD player with variable out

I agree with Phild.
A player with an analog variable output is IMO far superior to those with a digital volume contol.
I have found that there is a need for the cd player to have sufficient output to drive your amp.
I run a Resolution Audio Opus 21 direct to my Lamm mono blocks.
There are a few units out there that seem to do it all. The Levinson 390 the Audio Aero Capitole come to mind. I've owned all three and the Resolution Audio is my prefence and is less than half the costs of others in their class of excellence.
I have yet to put an adequate pre amp and interconnect in my system that reveals the same depth of detail and harmonic richness that comes thru without any pre amp and I've tried combos well into five figures in cost.
At 3K the RA Opus 21 is a no brainer.

you wanted the best it's the Audio Aero Capitol Mark 2.

I agree with Mejames.

I own the Audio Aero Capitol Mark 2. I replaced my preamp, dac, and transport with this unit. I also saved the noise and distortion created by aditional power cords and interconnects, not to mention their cost.

Good Listening,

I third the Audio Aero recommendation, the most musical player I have ever heard.

I have to confess that I have never personally tried the Audio Aero Capitol, I have only auditioned it at the shows. I did try the Wadia 861 and my own Accuphase 75V connected directly to my amplifier, and they did not sound even close to what you get through a good preamplifier !
I think that all our recommendations might help, but at the end if you have the possibility to perform a test, that is what you should do.