The 'visnutattva Nirnaya', as it's name indicates is in independent work of Srimadachrya toestablish the principle of the supemacy pf the Lord with reference to scriptures.

In this work Srimadacharya condemns the Charvaka ststem of athiesm and

establishes that a theistic philosophy based on sound principles as stated in the vedas is absolutely necessary for the good of the world as an ateistic thinking can lead too chaos. Further He proves the 'apourusheyatva'( that they are not authoured by any human being ) of the Vedas. Further the work deals with the Vedic statements like 'Tattvamasi'  'sarvam khavidam brahma' on which the advaitic thought is based showing that they are also supporting the dualistic philosophy and are not contradictory to statements like 'dvasuparnA ...'. The concept of 'Ekajivavada' and other modified systems of advaita are also shown to be not acceptable. Srimadachraya,in the second part of this work establishes with suitable quotations that Vishnu alone is

represented by the term  Brahma, and is the sole controller of all functions on this world.

  Sri Sri Visvesha tirthasripadangalavaru has written a simple  kannada

translation of this work. He has given as an introduction to the same a

detailed study of this work  in his inimicable style.

I have a few words to add here. Athiesm is refuted by Sri Madhva, primarily for not being a 'theory'. Earlier I had thought that he is refuting athiesm for cause of voilence in the world. But after reading the commentary (posted on the dvaita-list), I understood the correct meaning. Argument that athiesm causes voilence in the world, is to refute Charvaka's own claim that his position does have characteristics required for being a theory, i.e.,  it  has a 'benefit to the world' (lokopakaara). Please look into the archives for details.

In my opinion this is an excellent and *only possible* refutation of atheist,and a *must read* for any seriously interested person. I would like to know if members of the list know of any other Hindu Acharya (before or after Sri Madhva) also refutes athiesm in this way.