With cd reproduction technology continuing to improve, why not buy an oppo bd-95 or sony 5400es both of which have reviewed well on audiogon and in the rags. They are multi format players so they do not fit your specification, but it is not clear why you have this requirement. You can add an external DAC to further improve the sound, but i have not bothered as i did not find them cost-perfpormance competitive over top notch players.
One trait i found in the better sounding players is upsampling vs a resistor ladder rack. I am not a technical expert on this; robert harley's guide to high end audio provides a good technical explanation.
One trait i found in the better sounding players is upsampling vs a resistor ladder rack. I am not a technical expert on this; robert harley's guide to high end audio provides a good technical explanation.