on my 10ft wide 2.35 screen, my eyes are near the bottom of the screen in the first row and about 1/3 of the way up in the second row, which was the recommendation by many AVS forum members.

M80s VP180 4xM22ow 4xM3ic EP600 2xEP350
AnthemAVM60 Outlaw7700 EmoA500 Epson5040UB FluanceRT85