Best response to the Danish Gambit (C21)

1. e4 e5 2. d4 exd4 3. c3 · Black to move

What is the best response to the Danish Gambit (1. e4 e5 2. d4 exd4 3. c3)? Black to move. See the top replies ranked by opening theory and real-game results, starting with Ne7.

The main theoretical reply is Ne7, reaching the Danish Gambit Accepted: Svenonius Defense.