Best entry level audiophile CD player with Co-Ax

TEAC is still making CD players and is the company behind Esoteric you may want to check out their basic units for transports. Philips may or may not be still making good inexpensive CD players I have been using one for a while now its been very reliable.
A little more sophisticated up the food chain are the Hi-Fi Chinese units like Music Hall and many others which will cost you about $500.

As stated previously, it depends on how you plan on using the CDP. If as a transport I concur with Mik971. I would also consider Marantz, though you might consider the CD5004 over higher priced Marantz models. Check into it, the transport mechanism may be the same.

I've used the Onkyo C-7030 as a transport for over a year and it hasn't mistracked yet. Heavy and good looking too:

http://www.amazon.com/Onkyo-C-7030-Compact-Player-Black/dp/B004UR487A

Under $200.

the emotive erc-2 is in the price range, is well built and has strong reviews about sound quality and buyer satisfaction. who else gives a 5 year transferable warranty with 60 day return? I have one and it sounds pretty good compared to my 1900 dollar arcam. good luck.

If you are using the DAC in the Decco unit, I would purchase a new budget CD player with warranty. (most have digital outs) I believe Cambridge, NAD, Onkyo, or Yamaha would fit the bill. If you want a better used CDP, I would strongly recommend the Rotel 1072.

Sigh...there is no "best" of anything at any price level. There will be plenty of opinions of what folks think is best for their ears in their systems, in their rooms. This will have no impact on what will work best for your ears, with your gear, in your room.

Sorry, but if you want others to help you, you need to help us first. What type of sound are you looking to achieve? Are you looking for a CDP that is highly resolving and accurate? Or are you looking for a CDP that is musical, with warm timbre? No, they are not one in the same, and no one player does both well.