MSB Technology Platinum Data CD IV CD Transport
While available on its own, the Platinum IV Transport is designed to work best in cahoots with it's $20,000+ (depending on the desired features) counterpart, the Diamond DAC IV, making this combo easily the most expensive non-custom CD player available to my knowledge. The sound quality they deliver is, like the price, incomparable. Never have seasoned audiophiles raved quite so insistently that a digital source is capable of matching the fullness and natural sound of analog audio. With both the sound and measurements to back it up, the Diamond and Platinum IV combine to form what is likely the best sound reproduction from any digital source available today.
The duo from MSB reproduces audio for either headphones or speakers in a way that no other CD player can match. Jitter-free audio is considered to be a myth by some, but where measurements are concerned, the combo from MSB comes closer than any other digital source to reducing the lowest distortion humanly possible. Between offering an extremely spacious, life-like presentation, and the 32-bit / 384khz upsampling, the Platinum and Diamond together offer a level of spacial realism and nuanced dynamics that has no equal in digital audio, and can only be compared to high-quality turntables.
Keep in mind that this is a truly summit-fi CD player; any music not mastered with the highest attention to detail may sound artificial or disappointing through this reference-grade player. While the Platinum IV can upsample music, best results are achieved using music that is well-produced. If you listen to mostly modern recordings, or your music is not all of the highest quality format, you may want to consider saving your money and opting for one of the more traditional audiophile CD players below.