Others will argue differently, but I am definitely in the “players sound different camp”. I have had numerous players on my rack over the past couple years and have been able to distinguish differing sound qualities from them. I have an Integra that I’m currently using for those times when I just want to pop in a disk and listen for a spell. The difference is sound between it and the mega changers is there.

I’d love to get another CD player for my two channel system, but it seams that I’m always too busy buying more important crap. If I were to buy one today, I’d most likely get one of the Cambridge units. They have a new up-sampling player out that looks like a dandy. If I had three or four grand lying about to blow on a player, I'd pick up one of the Marnatz Reference SACD players. It’s doubtful that will ever happen, so the Cambridge will have to do. It’s about $1200.

http://www.cambridgeaudio.com/summary.php?PID=112&Title=Azur+840C