If you want to buy new, you should consider a Cambridge Audio Azur 340C CD player -- available for $279 from www.audioadvisor.com, 1-800-942-0220. It includes a 24/96 Crystal DAC and has decent specs. Personally, I'd suggest you buy used, since CD players depreciate rapidly.
Good Players to consider if you can find them for under $300:
-- Arcam Alpha 7 or 7SE
-- Arcam DiVA CD62
-- Rega Planet (original model)
-- Marantz CD67SE
Decent CD players you can probably find for under $300:
-- Cambridge Audio D300, D500 or D500SE-- NAD C520 (one currently listed on eBay)
Acceptable CD player you might get for under $100 if you can find one:
-- Sony CDP/XE400