There are lots of fairly decent pcdp's but nothing that will really compare to good home-based cd players in terms of the DACs used. Try a Panasonic SL-CT 470 or 570 if you can find one on Ebay. Both have excellent line outs but they're now out of production.
Check out the forums at www.head-fi.org for more ideas - that's the best place to look. I've not heard the CD 3400 myself, but it is certainly well regarded by the headphone crowd.
Check out the forums at www.head-fi.org for more ideas - that's the best place to look. I've not heard the CD 3400 myself, but it is certainly well regarded by the headphone crowd.