I have always loved the idea of a home theater. I am not ust talking about a television room, I am talking the works, a huge high definition television, maybe possibly a projection one, surround sound system, carpeted walls for sound proofing, and of course home theater seating. Now you may ask why not just a couch? Well the answer is simple, a couch is not home theater like. I have seen some of the home theater seating that actually has the speakers in the chairs so you can feel the surround sound from all around you, even right behind you. Definitely, home theater seating makes any home theater complete.