04-14-12: Jedinite24 This may be too inexpensive for you but I enjoyed a pair of Sony MDR V6 headphones along with a Marantz CD-5004 CD Player.
What headphones do you currently have that you are planning to use with a CDP? That may help members with recommendations for you. Jedinite24 (Threads | Answers | This Thread)
04-15-12: Rok2id I give the nod to the SA8001 because it plays SACD and I think the build quality is better. But I suspect the headphone amps are very similar if not identical. I just don't think the design teams are given a blank sheet of paper for every model and price point. Most likely their business model dictates that a lot of the electronics and mechanicals are identical. Especially the ones that may not show up on the spec sheets. Rok2id (Threads | Answers | This Thread)
