QUOTE(LongJohn @ May 15 2006, 00:46)

put in about 20 dB of attenuation (via a potential divider) to prevent clipping of the signal.
results were poor in the low frequency end of the audio
What is the reason for this? Could it be one of the following:-
-- Poor impedance matching of Denon tuner source to line input;
Thats the most likely reason that could affect low frequency response, unless you have faulty hardware.
Your "potential divider" is the first and main suspect.
When the pot is a bad match, it could form RC filter together with input or output DC blocking capacitors, that could start cutting into low frequency response. Cutoff frequency should also depend on the position of the pot
My advice would be to try to reduce tuner output as little as possible with resistive divider, and do the most of attenuation in sound card.
There are many standards for line level. Some consider 100mV as line level, some consider 1V. 20db input attenuation is supposed to cover these. If thats not enough, then your tuner should be outputting over 1V, like 3V, which sounds like headphone output levels. I suppose that isn't configurable in the tuner somehow? If the lineout of tuner is driving headphones okay, it should be pretty low-impedance output, and could use quite low-impedance potentiometer (0.5k-1k).