Even with no recliners and a ear/eye height of around 40", your eyes would be lined up closer to the top of the TV, I guess you can just move your eyeballs not your entire head. \:\)

My Dads Pioneer Plasma is mounted above a mantel which is above his gas log fireplace, so the tv is probably 4-5ft up from the gound, works great for all seats in the room.

Also, the speaker tweeters would be more at ear level this way.

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