Best Software mp3 Player

I am looking for a good software mp3 player with respect to the quality. I will list the best players in terms of sound reproduction that I have tried so far.

1. Sound Forge 7.0 (audio editing sofware, $400)
2. Audio Active Player (free)
3. Nero Media Player ($20)

I liked the Sound Forge 7.0 sound quality but it is not a typical mp3 player, it is mainly used for audio editing and there is a convinience issue in using this player and more over it costs $400.

I was wonder if anybody has any suggestions about the best mp3 player around?

Thanks
Krishna