Interesting to see how the AV manufacturers are responding to the growing popularity of flat screen TVs. Denon, a company that has always produced excellent AV gear and superb sounding systems, has unveiled its latest plasma/LCD friendly system in the Smart Life S-301– the sucessor to the well received S-101. It’s all wrapped up in a box that a few years ago would have passed or a VHS video recorder. At £1250 Denon certainly has its eye on top-end buyers and this is reflected in a system that has just about everything on board. Dolby Virtual Speaker surround sounds system – check, flat TV friendly super skinny speakers – check, iPod connect and control with the track names appearing on the system’s screen – check. We could go on like this all day. If you get tired of the Apple player’s compressed audio you could always play back both high-end DVD formats (DVD-A and SACD) or listen to AM/FM radio transmissions. Finally it also has impeccable HD credentials with the system boasting a HDMI output for the progressive scan DVD player, while also sporting HD upscaling to deliver those high def style images from standard discs. It’ll be yours in November.