If sound quality is the deciding factor then you might want to check this out
http://www.xxhighend.nl/
The guy who develops it has some interesting ideas.
Memory players are also an interesting concept but loading files into RAM prior to playing does have its drawbacks; difficult to manage long tracks requiring more than available RAM for example.
I still haven’t found anything better than foobar with AISO4all or kernel streaming for sound quality and functionality. Granted it isn’t the easiest player to get looking good if that’s an issue for you and despite much research there are still one or two minor irritations I cant seem to solve with regard to file organization.
You might also like Reclock.
http://reclock.free.fr/