The room which is in the lower level of a bi-level was totally gutted. There was no flexibility in the rooms layout as the rest of the lower level was already finished, so we worked with the L shaped configuration. Rather than constructing a "true theater style" room, we decided to plan it so that it was somewhat of a multi purpose room that was still conducive for entertaining small groups. In doing so we used the smaller section of the "L" for a sitting area with an LCD TV, and a walk up bar that also houses the A/V gear. The 3 sided gas fireplace breaks it up, adds some warmth, yet leaves you with an open feeling. (Don't blame me for the choice of the movie posters...my wife played a hand in that!) After installing chase tubes for all of the audio/video wiring, the build up began. The interior and exterior walls as well as the ceiling are insulated and then covered with double drywall (with the exception of the ceiling in the main area of the theater that has a recessed black suspended ceiling). The lighting is all remote controlled Lutron Spacer Systems broken up into 5 zones with 5 programable "themes". The audio/video equipment is built into the recessed bar area and is also accessible from the rear (in an adjacent room). The projector, a Benq PE8700 mounted on a Chief ceiling mount, projects onto a 92 inch Da-Lite Perm Wall High Contrast Cinema Vision screen. The DVD source is a Bravo 2 DVD player connected via a DVI cable. Of course the theater is also equipped with HD Satellite. I am just itching to get either a BluRay or HD DVD player...but I will wait to see who wins the war. It is all tied in with a Universal Remote MX-850. Other misc equipment includes a Harmon Kardon T-60 turntable with a Benz Micro Gold cartridge. For a small room, we are pleased with the results...even the wife likes it!