Nickway:
The small signal tubes in tube preamps and tube DAC's typically cost +/-$10 each. I think there are two tubes in the output stage of the Sonic Frontiers CD player I mentioned. But let's assume there are four. That's about $50 to retube the CD player.
Even if you use the component in what I believe is the wrong way, which is to not leave it powered up 24/7 and turn it on and off for each listening session, you would probably get at least a year out of the tubes. Keep it powered up 24/7 and you will likely never lose a tube. Yes, I know that leaving tube gear powered up 24/7 is believed to wear out tubes. My position on this issue was expressed clearly in the following threads (I believe it is one of the biggest myths in audio):
http://forum.audiogon.com/cgi-bin/fr.pl?aamps&1092946488&openfrom&1&4#1
http://forum.audiogon.com/cgi-bin/fr.pl?htech&1088580687&openfrom&1&4#1
If you were running tube monoblock amps with a lot of output tubes, then, yes, you would be in for a big tube bill one day. But with tube preamps and tube DAC's, unless you have to have expensive new-old stock tubes and you try to save tube life by regularly powering the component up and down (the tube equivalent of the "bleedings" that 19th Century doctors gave to their patients), tube cost will be a non-issue.
Returning to the issue of what CD player to buy at your budget, I do believe that that Sonic Frontiers unit is extremely competitive for the money. The Naim units mentioned are excellent, too, but my experience is that that are merely ordinary unless you use them with one of the expensive Naim power supplies, which takes them way out of your budget.
