Warren, assuming that by "difference" you mean a favorable one, the answer is a flat no. In some cases a "higher-end" player may be intentionally designed so that its analog(rather than digital)output contains a small frequency irregularity which is barely noticeable and which of course is actually a sonic inaccuracy, but can mislead some into considering it to be better. As to common CD or CD/DVD players of even low cost however, they reproduce what's on the CD with audibly flawless precision. This has been shown in properly controlled blind listening tests. It's especially important that the output levels of the players(which commonly vary to some degree)be calibrated to within 0.1dB to avoid the false conclusion that the slightly louder one is better.
