A fictitious death note is created in this manga. At the first few episodes, it provides many detailed description on how to use death note. Therefore, compared to other mangas, we can see more words in each balloon or panel. We have to pay more attention on the words rather than the pictures in order not to lose any clues to solve this case. Moreover, it's tricky that Ryuk doesn't tell Light all of the rules at first. We have to read all the episodes, and then we can understand the rules of death note little by little.
Based on the basic settings, Light and L start their battle of wits. Light knows the rules, and he makes use of it. Light tries to kill all the bad guys in the world, and create a world full of peace. However, as the story develops, Light's value seems to be twisted. He starts to kill someone who is not a criminal just to prevent himself from being caught. L, who doesn't know anything about the death note, wants to find out the murderer step by step. I think they are somehow playing chess. Both of them have to pay attention to their next step, or one may easily lose this game.
In my opinion, the outstanding part of this manga is the battle of wits between Light and L. Both of them have their own theory of justice. We do not know who will win the battle in the end, and I think it indeed leaves readers in suspense. The readers may think in these ways: If I were Light, I would keep thinking what I am going to do in order not to be discovered by the police. If I were L, I would try to think of any possible solutions to find out the primary suspect. In addition, the plot always develops in an unexpected way. Every time I think Light is going to be caught, Light will always change the situation. For example, Light wants to know the real name of Raye Penber's fianc s so that he can write her name in the death note. However, if he asks her name again, she must feel suspicious. Then, Light finally thinks of something to ask her name within 5 minutes. Every time L is going to catch the murders, Light can always think of a best way to trick L and the police. For instance, at first, because of the time of the murders, L speculates Kira is a student. However, later, Light uses death note to control when people are going to die, and it makes L doubt his speculation. The development of the plot is the best part of this manga, and it really leaves readers in suspense, so we will never think of what is going to happen next.