Thanks, Smokey! It is good to have all recommended distances in one spot. It looks like I'm going to have to shop for a couch with wheels on it based on my viewing! I've been looking at sets between 46 and 55 inches and my tentative seating position is about ten feet. I'd love to have a dedicated "theater" which was optimized for movies but realize I'm going to have to make compromises as most viewing will not be blu-ray. Looks like I'll also be reading the new a/v receiver reviews very carefully for upscaling performance.

I've enjoyed this thread although my wall color was decided back when I picked out the stone. However, this does make a case for going a little darker for the walls than I'd originally thought...