Neither a high end CD player nor high end cables will make a difference which will be audible to the vast majority of listeners. A high end CD player has a better chance of making a difference, but only if you are using the converters in that CD player. Still, the differences are going to be very subtle, and beyond the ability of most people to hear.

If in doubt, do a blind test, even over an extended period of time. I bet almost nobody here would be able to tell under blind conditions one player from another if the gains of both were matched carefully.