The best CD player new or used for under 500

Given the 24/96 requirement specified in Dave43's, how about one of the Pioneer DVD players? Even brand new there are several current models that sell for well under $500 and there are slightly older ones from the Elite series that are extremely well built that can be bought for under that amount. I get superb results with the DV 525 working in conjunction with an Encore Ovation DAC which isn't even an upsampling unit as I believe the MSB is. By the way the manufacturer of the highly regarded Bel Canto upsampling DAC 1 specifically recommends the use of such 24/96 capable DVD units with his design; I have no idea what MSB thinks along these lines.

Pioneer Elite PD-65 (modified)

I realize that this suggestion does not, strictly speaking, fit your budget, but if you can stretch enough to spend $675, there is a used Adcom GCD-750 currently listed here on A-gon. This is an outstanding CD player, and if you can find $175 extra to spend, you will be getting a superb player for your expenditure.

I would get either a CAL Delta transport or an old theta transport. Actually a theta pearl just went a few days ago for 500. It looks great in silver and was almost as good as my levinson 37 when i had it. Any of these three would be great options. Just dont buy a cd player i would stick to a transport as you dont need the dac for any reasons. - Ian