inexpensive cd player as gift

I've tried or owned a number of universals, and currently own the Oppo 970. Mine is highly modified, but even stock, it's a stellar unit. For the money, it's a no-brainer in my book.

The build quality on the Marantz I know is excellent. They have consistently been on a short-list for lower budget cd players and I know that some of the technology from the higher end models filter down to the lower ones. I don't know about state-of-the-art as I prefer a simple two-channel system. Check out the reviews and also check out Accessoriesforless.com who is an authorized Marantz online seller.

Stearnsn:
I own the Oppo and I'm impressed. The company is located near Mountain View CA, in the silicon valley and order conformation and shipping was efficient and fast. From my online order I had my unit in 6 days.
I also own the Panasonic DVD-S97. Also highly rated, it is more expensive (Paid about 260$). The "Secrets of home theater" website has a "shootout" that rates several players and is an excellent reference. The link is as follows:

http://www.hometheaterhifi.com/main.html

Once at the site, find the "Shootout" reference. You will want the 2006 study. Or use their search feature to find Oppo and the Panasonic DVD-S97. I have seen aftermarket mods for the Oppo turning it into a super machine. I know that's not what you're looking for, but bear in mind that usually only the "worthy" machines are used for mods. Hope this helps.

Along with the NAD you mentioned you should add the C-541i or C-542. Very nice players with HDCD. If your brother is a vinyl guy he may appreciate HDCD. I owned the 541i and the Onix CD-88 and preferred the NAD.

Sorry for the multiple posts but I meant to write Denon 1920 NOT 2910 (too much $)

Please add one to my possible list:

NAD C521BEE

Flye,

I just checked your website and it looks like you have listened to and/or been inside most of these units! The Oppo is best?

I should probably add that he is pretty zealous about keeping music and tv seperate so the video part of the equation is not really an issue.

From these the Denon must be superior in every way. I have owned Denon DVD 2800mk2 and it was quite clean sounding. The picture with progressive scan is wery good also. If you are buying new the denon is not wery inexpensive.

Get the oppo! Best Bang for the buck and it also plays hdcd on top of everything else.

I have two different Toshiba models that I like. He could always add an outboard DAC later.