Thanks Dezyrae. I went with the Rotel. My dealer (is a friend who I trust) carries both lines (Denon & Rotel) and he said there was no contest (regarding audio). I also demo'd both units - in my home at different times and simultaneously (side by side) at the dealers. The Rotel is hands down a better performer when it comes to audio. I do believe the Denon is a little more refined in the video format. My plasma doesn't do 1080P anyway, so this was not a critical factor. I am sorry the Rotel won't play SACD's though.
Ben
Ben

