phillyd
500+ Head-Fier
If you really wanna stick to that price range, you're stuck with entry level player implementations (FiiO x3, DX50 possibly used). I don't have a lot of experience with the Cowon/Calyx/Sony line of portable players, but they don't get a huge amount of press lately, so I bet you could find some of their better stuff on the FS forums for pretty cheap. Brand new, your options are pretty limited.
Kojaku
How would the SQ of the DX50 or X3 stack up versus the Note 3>D-Zero?