Elfen Lied: Infamous for its bloody mess of gore, cruelty and nudity. A  combination that could make many a person turn away. Yet, a huge number  of people watch this, knowing (to some extent) what they're going into,  and it's one of the more popular and well-rated series here on MAL. Some  people call it a 'masterpiece', people some call it 'perverted', some  people don't know what to say, and some call it 'horrible'. The first is  true, the second is an exaggeration, the third is understandable, and  the fourth is so wrong.
The first episode starts off with what is the bloodiest                    and nuditiest 10 minutes of any show I've ever watched, and I'll  tell you this: If you live through that, you'll live through the  series. And vice versa. Lucy, a naked girl of the Diclonius race, a  species of mutant humans with invisible 'arms' called Vectors, is  escaping from a facility (more like assaulting her way out), killing  countless guards and whatnot on her way out (all in the nude). When  she's finally outside, she's sniped, but she doesn't die. Instead, two  teenage cousins (the two other main characters), Kouta and Yuka,  discovers her on a beach. She has lost her memories, and is only capable  of saying "Nyu", which is what Kouta and Yuka names her. They also  decide to take her home, and 
The story suddenly drops severely in its gore level there, and slowly  builds up again throughout the remaining twelve episodes. Along with the  gore come cruel events upon cruel events, as more Diclonii and their  sad pasts are revealed. Nyuu 'awakens' as Lucy more frequently as the  story progresses, in the end completely reverting to her old self.  However, there might be an obstacle preventing her from going completely  psychotic...
The characters are all okay, though they do act really stupid at times  (if you find a girl with horns lying drenched in blood on the beach, you  don't just take her home and decide to keep here there, do you?).  They've all got some back stories, which contents are mostly those of  cruelty, blood and relationships. Especially note the latter;  relationships. It's an important aspect of the series, as they are the  main factor as to why the Diclonius are so "cruel" as they are. "Cruel"  because they aren't the real cruel ones; that dubious honor goes to the  humans. Treating the Diclonius as mere research subjects, being shunned  by the very people who should take care of them, and being killed off  for stupid reasons. Among the main characters, their love (there is a  love triangle between Kouta, Yuka and Nyu/Lucy), broken promises, lies  and "lies" have all had their effect on how they are in the present, and  what happened some years ago is connected to their development in the  present day.
The series is only 13 episodes long, and in that short time quite a lot  happens, which may make it seem rushed at times; it does move forward at  a too high pace. The end result however, is actually extremely good,  and a really tragic, enjoyable and gory experience.
The artwork is extremely good, yet very average. While backgrounds and  scenic details are very meticulous and a real pleasure to the eyes, the  character designs are way below what you'd expect after seeing the  backgrounds. There is too little detail on them, the coloring is too  bland, and they don’t fit in with the detailed surroundings in any way.  The camerawork is very good at times though; at the rare occasion it  reminded me more of the camerawork used in anime movies rather than  anime series. The artwork during the opening theme is pretty interesting  too; I think it's based an Austrian painter (Gustav Klimt)'s works.
The soundtrack is decent, with a marvelous Latin opening theme named  Lilium that fits right into the series' overall tone, and an ending  theme that, while a bit more cheerful, fits in with the love triangle  between the main characters. The background music during the series is  very repetitive at first; just a bunch of instrumental variations of  Lilium. It gets better a few episodes into the series though, but  overall I feel they used the variations of Lilium too much.
All in all Elfen Lied is a anime that does a very audacious thing by  having so much cruelty, gore and nudity in one series, but the end  result is a masterpiece anime that wouldn't have been good without. Just  remember that it doesn't have the R+ rating for no reason - events  ranging from a man watching his naked daughter to a dog being bludgeoned  to death with a vase and live dismemberment takes place.
