The best CD Player for the money

Easy. The used Toshiba SD9200 DVD/CD player --"with" admittedly 'excessive' AC conditioning and no less than an MIT Magnum AC2 power cord; until then you've never really heard it--and it can be had for under $300 used! Incredible on CD & especially HDCD. DVD-A is nearly like a record.

I'm now seeing the Toshiba SD9200 available at $200.
Combined with an MIT AC noise reducing power cord for another few hundred, and some type of economical isolation device which you should have anyway, you will have surprisingly decent sound. (My MIT/Spectral system is very revealing). Cheers.

Hands Down-Lexicon RT-20 for $1000 or less if you're lucky.
And not only is it a "fabulous" CD player; it plays everything.