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No sound difference, both are from same parent company. Denon is slightly bassy and Marantz is neutral. Marantz output is 45wpc, Denon is of 50wpc @8ohms, both are high current amp. Marantz has toroidal transformer, Denon has IE transformer. Denon is more powerful. Both have solid build, personally, I like, Denon's appearance but your friend may like the retro look of Marantz.Thanks to Amitkg & Spiro ( why? ) , I need more information about sound differences and construction quality - reliability between these two amp for a friend.
@GCE, please ask your friend, what he likes; bassy sound or neutral sound, and then take the final call. I would like to reaffirm that Denon, priced at 170 GBP, a great value for money proposition.Denon is not as clean as Marantz. If bass is just bloated,it may not be enjoyable for long.