Bob Latham wrote:

Yes, I've just remembered why I don't partake here much . You
(collective) think CD players all sound the same don't you?

They have differences in their analogue circuitry. Also, D-A
converters are not all perfect - their conversions may have
non-linearities or inaccuracies.

Having said all that, I bet you'd be damn hard pressed to hear the
difference between most cheap and expensive CD players, assuming
everything else in the chain is identical. Fancy doing a statistically
valid blind hearing test?

--
SteveT