The best DAC for the money

Why not just upgrade the clock and opamp.
For $200, I did it to my Marantz CD67SE and it blew away
many stock CD players in $1000 TO $2000 retail price range.
Even better than the seperate DAC.

Dmitrydr, I think you're missing the point. Newer digital chips are always improving and most likely better than the previous generation. That's exactly what the clock and opamp mod does. This does not change the original good design but it improves the flaws from the older technology. Unless you shell out tons of money for the latest and the greatest DAC, I don't think you're going to get much better performance when compared to clock and opamp mod. Well, if your player is really that bad to begin with, why did you buy it in the first place?

Dmitrydr, You'll be surprise how much difference the opamps and the clock circuit ( not just the crystal oscillator) can do for you.
First of all, I leave the digital filter along. Like you said, if I have to change DAC then might as well buy a new player.

I was pretty skeptical about op-amps and clock mod as you since I didn't know much about digital source before until I tried this for myself.

On the analog stage, there are op-amps that amplifies the output signals from the DAC to the right level. Think of them as pre-preamps for the CD player.
Some designer decided to use tubes instead of op-amps to make it more analog sound.
In any case, choosing a different op-amp can give you a different sound. Better or worst is your judgement.
Most of stock op-amps used in the CD players are in $1 to $3 range each. You can always get a better spec op-amps (from $4 to $30 each) to replace the current one in your CD player. The two major op-amp makers are Analog Device and Burr Brown from Texas Instruments. There are at least 5 more manufactures out there but these two companies are the most popular ones. In general, with the better spec, better op-amp should improve the resolution and sonic characteristic. That's pretty much sums up for the op-amp.
As far as clock circuitry vs the crystal oscillator goes, there is only one word to describe it: Stability.
The clock circuitry is at least 100 times more stable than just the crystal itself. What oscillator does in the digital circuitry is to help stablize the timing in the circuitry. The accuracy will improve the noise, imaging and pace. The combination will make the CD sound more analog while keeping the sweetness of its original sound.

I'm not affiliate with Audiocomm superclock II or the LC Audio XO-3 clock but you can always read more about them from their website. Also, I'm not using their product.

Capacitor and resistor mods on power supply maybe will do something good but I felt that I'm happy with the sound already and I don't see the performance per dollar gain.
In my opinion, of course it will help somewhat but not as much improvement as the op-amp and clock mod.

If this is not what you're looking to improve from your current CD sound then I don't know what else to tell you except switch to a different "Hi-End" CD player.

Just my 2 cents thought on CD player

Yes. I modified myself. Having someone else do it doesn't make senese to me because I want to know exactly what each parts I put into my player does.