best CD player or DAC under $1000

The Consonance CD-120 Linear would be my choice.

Lavry DA10 here.

Lavry DA10 here.

I second that. Everybody will have their own opinions but I compared it directly against the Benchmark DAC1 in a mastering studio and it was very apparent which one I would buy. The Lavry was more liquid with smoother mids and highs. I also found the sound to have an wider, more open soundstage and more of a warmer, sweeter sound. I looked for some used ones and they only came up after I bought mine new. That being said, used they are a bit cheaper as I believe there is some hype for the DAC1 so if a DA10 comes up used I would recommend one to grab it.

Without question the Lavry DA-10 eats the benchmark for lunch for pure musicality_not etched detail the Lavry is just much more Natural and convincing of live music.I use a oppo digital dvd player and Acoustic Zens best digital cable and Tsnami power cord ,which kicks button any 3k+
combination!

I recently bought the new Xindak dac-8 and it is loaded with top quality parts from Rubicon,WIma Burr brown analog devices with a vacuum tube output buffer stage with remote volume for under $1,000 .In many ways it is much more natural than the benchmark or lavry
http://www.xindak.com/english/products/showditail.asp?id=381