If your whole system costs $40,000....

Grand tech, you posted some prices. Is that retail or what you paid used. I think you would get better responses if you listed your actual components and what you are trying to achieve, what type of room you have and the size, what you value most in the sound, and what type of music you listen to. You ask us to take the time to share yet you divulge very little.

How can anyone determine your weakest link if we have no idea what you have? Why are you asking about $4OK when you only listed about $15K, and your whole approach is from the wrong angle. You need to build a system that fits your room and your tastes and your budget. An arbitrary % for a component just doesn't work.

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"What we got here is failure to communicate.
Some men you just can't reach":)

"if your" system costs $40K, not mine, for a reference to start the topic with. It is retail, if it is USED, too many factors involved in pricing.

I said, I am not trying consult what to upgrade with, I know exactly what I should go for if money no object, but I wonder what fellows out there do, especially while money is a subject. For mentioning a reference point of $40k system, I was trying to narrow down to hear from a certain level of enthusiasts here.

In my case it is about 5%, (a Resolution Audio Opus 21, in case you're wondering).

However, you failed to tell us if this CD player is going to be your primary or secondary source, (or your sole source). If primary, you should probably spend a higher percentage. If secondary, then, (obviously), you should spend less than on your primary source.

(FYI: My primary source, my turntable/tonearm/cartridge, costs about 11% of my total costs.)

My two cents worth.

I'd estimate my main system (digital source included only) cost about 15-17K retail.

The cost to me was about 8-9K.

My main digital source is computer music server, DAC, + Squeezebox Touch, total cost ~ 1.6K with main and backup disk storage.

That's about 10% of total retail cost.