Disc transport in HTPC equal to CD player?

I´m quite interested in this subject also. I´m building or at this point still planning HTPC with purely pointed to good quality sound and video out. I think it would be more than possible to get a very good sound out of PC even not to spend a fortune. When you have right components and some thought on their working together as "a team" - thats it. Well I believe it´s nat obvious because of the interfierence and quality on components, internal babling, PSU...

What is suggested to be ultimate CD/DVD/BR -transport/Player fro HTPC?