In short, the Denon DVD-2900 offers every feature that other manufacturers include in their universal players, and a few that many don't.

Performance
I first auditioned the DVD-2900 as a CD player and found it to be pleasant but a bit forward, even brassy. The bass was full and well-detailed. I compared the two layers on a hybrid SACD of the Bob Mintzer Big Band's Homage to Count Basie (DMP SACD-12): On the CD layer, the horns sounded overfull and a bit too rich. But cymbals were bright and clean, not overdrawn.

I have two copies of Yo-Yo Ma's Solo (Sony Classical SS 64114), a superb 2-channel SACD recording. I performed an A/B comparison with my reference player, Sony's DVP-NS999ES DVD-V/SACD player. The difference was quite noticeable—the Denon sounded much more full, maybe even overwrought. Sony players generally produce a warmer balance than some others, but compared to the DVD-2900, the DVP-NS999ES sounded lean. At times, the Denon also had a slightly harsh edge that was not present with the Sony.

I didn't have another DVD-Audio player with which to compare the Denon, but I was impressed with the DVD-2900's abilities playing this format. Natalie Merchant's Tigerlily (Elektra Entertainment 61745) sounded warm, full, and nicely detailed, and Merchant's voice rang with rich authority and realism. The 5.1-channel soundstage was beautifully transparent and involving as rendered by the Denon.

For the video evaluation, I once again set up an A/B test with my Sony DVP-NS999ES, using the component-switching capability of my Lexicon MC-12 processor. Starting with interlaced output, I watched parts of The Fifth Element (Superbit) and Star Trek: Insurrection, of which I have two copies each. Again, the difference was readily apparent, though this time the reverse of what I'd observed in the audio comparison. The Denon's images were a bit flatter, less brilliant, and less involving than the Sony's. Like the Sony, the DVD-2900 has complete video controls, but its Color and Hue controls—as in many players—are not available when using the component output. I switched to S-video and was able to bring the Denon closer to the Sony, but I prefer using the component output; its color rendition is more accurate.

The slightly leaner, less dimensional picture from the Denon was, however, the only significant video difference between the two players. Image detail was outstanding on both, and I had no complaints about their ability to render movie soundtracks.

I moved the Denon to another room to evaluate its performance as a progressive-scan player on an old Hitachi direct-view HDTV with a first-generation line doubler—in other words, a lousy one full of video noise. Playing DVDs on the Hitachi using the Denon's progressive output was a treat—the Denon cleaned up the noise, ridding the picture of nearly all line breaks and stair-step artifacts. I was impressed.

Conclusion
The Denon DVD-2900 is a good performer that offers everything a universal player should at a more than competitive price. Compared to other players, it has some benefits and some liabilities, but it's well worth the cost.