I have owned Denon and Rotel and I have to say that I did not think there was any comparison. You would have to spend a lot more on Denon, to get a comparable sound. Both of my Denons seemed to have a very thin sound. Loud enough, but something missing. Bought a used RSX-972 with less power and I have been thrilled. They are running my Reference 40s V.2. Just my opinion.