I would check the Headroom web site as they usually track which is the best sounding portable cd player available. My experience is that most portable cd players do not sound very good. I own two Radio Shack CD3400's and use them occaisionally with either Grado SR80 or Koss Porta Pro Headphones. I have found that the Radio Shack sounds better plugged into my NAD receiver and then using the headphone output on the NAD. There was a time when the line output from the Radio Shack was competive with many full sized, budget cd players, but I think that time has passed. I also use the Radio Shack's as cd transports in my second system and they worked fine, as long as you use the right cables (do not use Radio Shack cables) and a jitter reduction device. You certainly cannot find anything cheaper to use as a transport and I have compared this combination to three higher priced and highly regarded cd transports and one cheap cd player with a digital output and stayed with my Radio Shacks. I recently tried to have one of the Radio Shack's serviced as the digital output jack is wearing out. Radio Shack would not fix it, saying it was too old.
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