The best Cdp that have volume control

For some time I used a Resolution Audio (RA) CD-55 directly into my amplifier and found the sound to be detailed, with little glare, great bass response; all in all very enjoyable listening.
I searched a great deal before jumping into the RA CD-55. The short list came down to the CD-55, Theta Miles and Levinson CD-39. Some of my requirements for a CDP included a fully balanced design, as well as analog volume attenuation. While the analog volume control is (IMHO) superior to digital, I will admit that I am not sure if I can truly discern the difference between a fully balanced design, and that of a CDP utilizing single DACs for each channel. I believe neither a used CD-39 nor will a new CD-55 be in your price range. I have no experience with the CD-50, but they certainly are available used in your price range, with more than an ample following and reviews, here and at other sites, to warrant some listening. The balanced version of the Miles filled my bill, but I could not audition one with balanced outputs and decided to go with RA. Non-balanced used/dealer versions of the Miles are available on this site, and are definitely worth a listen prior to making a decision as well.
Neronian, although your original post did not specifically address this question, and at the risk of repeating previous posts, I must add the following: My desire to listen to other source material warranted that I return to a pre-amp, and I have since added a SF Line-3 pre-amp to my system. I believe the RA sound is more enjoyable with the pre-amp than without, but that may be attributable to output/input impedances on the pre/amp and the warmth of tubes in the system more closely matching my listening preferences than the ability of the CDP to provide accurate reproduction. My opinion, for what it’s worth. Happy Hunting!

The output impedance of the Line 3 is no lower than that of the CD-50, it is actually much higher (thus it drives the amplifier load with less aplomb). That said, if your power amplifier has an input impedance higher than that of typical amps (i.e., like SET's, higher than 100k ohms), I suppose it is possible that a CD-50 might drive the amp "too well", and turn bright. HOWEVER, MY EXPERIENCE IS WITH THE CD50, AND IT IS POSSIBLE THAT THE CD-55 HAS BEEN COMPROMISED IN SOME WAY (since others have found it to be brighter than the CD-50). I also considered the Theta Miles, but it only uses 18 bit DACs.

I would have to disagree with you, Carl_eber. The output impedance of the Line-3 is not much higher than the RTA-55, it is lower. The SF Line 3 output impedance is 90 ohms (balanced, 45 ohms SE), vice the 100 ohms of the RA-55. That being said, however, I still don't know if that is the real reason why I prefer the RA-55 with a tube pre-amp. Again, my opinion, for what it's worth. Happy hunting, Neronian.

Actually, the CD-50's is only 50 ohms, single ended. OK, there is essentially no difference in the impedance (between Line 3 and CD-50 or -55), then. Like I said, other CD-55 owners, who also owned the CD-50, have all said that the CD-55 was bright by comparison to the 50. So according to the specs, the output impedance must not be the factor at play, here (assuming the specs are accurate, which can be a problematic assumpiton). Perhaps it has to do with the output devices, or the DACs. In any case, I submit that no one could listen to my CD-50 in my system (either se or balanced), and come away not thinking it's the best buy in CD players with volume control. If you doubt it, come by anytime.