The OPPO BDP-103 would be my choice for the best CD player under $800; no question about it. It is only $499.

The BDP-105 and BDP-95, however, use the SABRE chips, and the sound is to die for. I think they are unquestionably the best chips made. They are the current state-of-the-art!

If you can spend $1000 and really value fine sound quality, that is the best way to go.

I want to stress that the BDP-105 is not just good for its price; I think it is the best-sounding player you can buy for under $8000.

I had the Ayre C5xe for several years (rated A+ by Stereophile), and it cost $6000. When I bought the BDP-95, which only cost $1000, I was shocked. It was the best i had ever heard. I got rid of my Ayre.