The best Cdp that have volume control

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.