(Will not say anything about dimensions, except to stay away from common multiples... 16x24 bad... 14x19 good).

My theater is below grade, with poured concrete walls behind the drywall. When I first set up the room, there was extreme echo in the room, much more than an empty room above grade. I treated the room with sound absorption panels and it made a huge difference.

If the room is not finished, they sell kits to properly sound insulate a room. I don't have a link handy, but it involves insulating the walls with a higher density material, and I think the drywall even gets isolated using special attachment hardware. Can't say whether or not they work because I haven't tried it.

There are pluses to below grade (transmission to neighbors is one as you stated). Since the speaker sit on the concrete slab, there is less transmission to the rest of the house. Also, one of my subs is in the concrete corner and it is definitely more reinforced than the one that sits in the drywall only corner.

With proper sound treatment, I don't think there will be much of a problem. I love the sound my system puts out.


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