If you are using a dac that has 24/96 delta sigma converters (like the MSB or Bel Canto), then there is a clear and solid choice. It is the Aiwa 5 disc player, that is sold at Best Buy for under $100!
This player is an engineering anomoly, that should not be high end sounding, yet it is beyond reproach as a transport in the above aformentioned application. It was accidentaly discovered by a group of Chicago audiophiles who were trying to find a decent cheap transport, that might come somewhat close to their $8500 Wadia reference transport.
After each purchaced various cheap and dirty mid-fi players with digital outputs (with the 30 day money back guarantee that places like Best Buy offer), the, players were compared directly to the Wadia going into a heavily modified MSB dac, on a very high end reference system.
As you can imagine, none of these cheap players sounded worth a damn, except one; the Awia. Too their astonishment, THE AWIA WAS INDISTIGUSHABLE FROM THE WADIA! Imagine how they felt with this discovery. They had just found something mid-fi, that was virtualy identical to highly regarded, and extremely expensive, high end transport.
This Awia discovery has allowed many of us "well heeled" audiophiles to sell our expensive transports, and put our thousands elsewhere. Additionaly, the Awia was seen at the CES show driving a Bel Canto DAC, Jolina amps and Merlin speakers. (This room was also voted one of the best sounding at the show!)
Please keep in mind that this transport only shines if you have a 24/96 d/a, that uses the Delta sigma type converters, and is connected via an optical connection. If you have this type of converter , then run, don't walk to Best Buy.
I bought two, (at $89.00 ea.), just in case one breaks. Who knows how long Awia will continue making this incredible unit.