This is a good budget CD player. The sound quality is excellent. When I was looking for a good CD player under £100, I bought two other machines and ended up taking both of them back to the shop before buying and sticking with this one.
It plays every disc I put in it (it's surprising how some budget CD players I tried struggled with CD-Rs and CD-RWs), it gets to each track simply, the jog wheel is neat and put simply it WORKS.
On the downside sadly there's no remote (not even available separately) and no optical or co-ax outputs, but at this price that would have been too much to ask. Also, the LCD-style display looks a bit dated. But these are small niggles and generally I've been happy with this machine.