Everyone has his opinion on this subject, and what is affordable to one is not to another. I'd like to recommend the very affordable Denon "Audiophile Series" DCD-1650AR, original MSRP $1,000-$1,200, but good used ones are available for half of that. They have "Alpha Processing with Real 20-Bit 4-DAC Advanced Super Linear Converter," 8-Times Oversampling Digital Filter. I have two (one modified, one stock) and have been using one or the other for the past two years. Each one gives date of manufacture on back (both mine are 1999). They sound great, are built like battleships, with serious power supplies (weight 26 lbs. 4 oz.), and work flawlessly. I've owned a number of CD players over the past 20 years, and I think you will have to spend a lot more to beat the sound of one of these.
