There is no single "best" new player in your price range. They're all going to have certain strong points and weak points. And, they're all going to sound slightly different, from one another, depending on who you ask. Unless you can demo and compare sound for yourself, you might as well just pick a number from a hat and go with it. Or, compare things like warranty duration, available service facilities, styling, ergonomics of remote, so on and so forth.
