Elfen Lied is definitely not for everyone. This isn't a series that children should be anywhere near, and it's not for the prudish, squeamish, or anyone else that doesn't have a very high tolerance for nudity, extreme graphic violence, or general cruelty. For those who can handle it, though, it is a horror series of exceptional merit...
I just watched all 13 episodes of “Elfen Lied.” WOW! Is the first thing that comes to mind describing it. Individually most of the story elements are nothing new but the way they are put together is captivating and the animation is superb.
The audio is one of the best I’ve heard in and anime and it also outdoes most movies. You’ll miss a lot if you don’t listen with 5.1, it’s some of the best surround sound I’ve heard. At one point I jumped when someone knocked on a door off screen thinking it was my front door it sounded so real. It’s not just the surround effects that shine but also the ambient sounds and music.
If I have one gripe about it is that they resort to just a little to many flashbacks to previous scenes in the last few episodes. However, despite that I’d still have to rate this in the top 10 and probably top 5 anime I’ve ever seen.
Again this isn’t for everyone. You’ll know after the first episode (probably the first 10 minutes) if you will love or hate this anime.