The Ah! Tjoeb 99 and 4000 are modified Marantz players with variable, tubed output. They're fine sounding players and run between $250 and $700 depending on which model it is and the options.
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The least expensive method I know of getting variable volume control is one of the Oppo DVD/Universal players. Rock bottom price is about $100 for a used Oppo 970. It does offer the benefit of also playing nearly all formats such as CD, DVD, DVD-A, SACD and HDCD. The only negative to the Oppos is that its volume control is in the digital domain, so some bits do get thrown out as volume decreases. You will likely never notice the difference unless you already have a very high resolution system. Lastly, all DVD/Universal players are slower to load the disk as they first have to determine the format, etc. So, if fast loading of the disk is a requirement, get a dedicated CD player.
BTW, what is your budget? Used players with variable volume can be priced from about $100 up to more than $3000.
Also, search the archives. This basic question comes up about once every two weeks.
The only players with variable volume I've ever seen in the <$200 range are the previously mentioned Oppos, a couple of older Marantz models (forgot the model numbers), a Sherwood CD-7080R (not bad, I owned one for a short time) and the low-end Sony ES model from the mid 90's.
I don't see any of them currently listed on AudiogoN.