Best for the money? I guess it depends on how much money.
But for my money, it's $169 for the Oppo DV-980H. I just took delivery on one last Thursday. For the last 10 months I've listened to LPs exclusively because I could no longer stand to listen to CDs or even SACDs.
Granted, I didn't have a really expensive player, but I had two that were considered over-achievers--the Philips SA-963 and the Sony SC-2000ES, both in the $500-600 range. I have also listened in extensive audions to $3000-5000 Linn and Musical Fidelity players at stores.
Since I got this Oppo, although I'm still spinning and enjoying LPs, I'm also really enjoying CDs...I'd say, "enjoying CDs again," but I never enjoyed them like I am enjoying them on the Oppo now. It also acquits itself really well on DVD-As and SACDs. I like its rendition of SACDs better than my Sony or Philips, and I was *really* surprised at how much I like what it does with DVD-A. My wife and I were blown away by the Beatles/Cirque de Soleil surround DVD-A "Love" remix. My wife (a huge Beatles fan) decidedly did NOT like this disk when I played it on the Philips. She loved it on the Oppo. It's THAT much different.
I also had fun listening to HDCD-encoded CDs for the very first time, and they were also wonderful.
The Oppo DV-980H sounds SO good on CDs, HDCD-encoded CDs, DVD-As, and SACDs, that at $169 I'd consider it a gift. And you can't get a much better price/performance ratio than that.
