I purchased a Denon 2900 refurb from ecost.com about a year ago. It has been great. Before that, I purchased a refurb Denon 1600 from ecost.com and that worked great also.
I tend to agree with Jack on this one. I can see refurb receivers, TVs, DVD recorders and the like, but players are now so cheap, that they are almost throw away items, like cell phones have become.