Don't forget soundproofing, if the wife and neighbors have to be out of town in order to use your ht set up you won't get to see near the number of movies. Try Costco for seating, they had some pretty fancy theater seats last time I was there for considerably less then normal retail. I didn't have the budget for seating so I bought 10 seats from a movie theater that was being torn down for $250.00, found them in the Little Nickle newspaper.