I would seriously look at Toshiba 3950 & 4900 DVD players, they have 24/192 audio Dac and sound great for $60-80 price new at Best Buy etc, I think they are at least equal to a used older $500 CDP you can buy here. I bought one of each to play around with.
If you are into DIY there are many mods also posted at AA forum.
If you are into DIY there are many mods also posted at AA forum.