Recently Sound and Vision magazine had an interesting article about human visual limits and how siting distance from TV can effect how much resolution the eye can see. So they created a chart (for different formats) where optimum sitting distance is recommended to see full resolution of (wide screen) TV. And here is how it works....
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If your [combination of screen size and] seating distance is less than the recommended distance, you're sitting too close. That is, a TV of that format and size can't provide all the detail your eye is capable of seeing at that distance, and the picture will look "softer".
If your screen-size/distance is more than recommended distance, your eyes will be saturated with detail before you reach the resolution limit of an image in that format. Which mean a TV can produce more detail than you can actually make out at that distance, and you have to move closer to see more details.
For DVD (480p) source (red line), recommended sitting distance to see full resolution for each screen size is..
20 inch TV= 7 feet
26 inch TV= 9 feet
30 inch TV= 10.5 feet
34 inch TV= 12 feet
40 inch TV= 14 feet
50 inch TV= 17.5 feet
60 inch TV= 21 feet.
For 720P HD sources (dark green line), recommended sitting distance is..
20 inch TV= 4 feet
26 inch TV= 5 feet
30 inch TV= 6 feet
34 inch TV= 6.7 feet
40 inch TV= 8 feet
50 inch TV= 10 feet
60 inch TV= 12 feet
For 1080i HD sources (lite green line), the recommended sitting distance is..
20 inch TV= 2.8 feet
26 inch TV= 3.5 feet
30 inch TV= 4 feet
34 inch TV= 4.5 feet
40 inch TV= 5.3 feet
50 inch TV= 6.5 feet
60 inch TV= 8 feet
http://www.soundandvisionmag.com/art...rticle_id=1137