Top 10 Home Theater Mistakes and How to Avoid Them has a few things you should think about before you make the big equipment purchase. Surprisingly enough, they neglect THE most important factor when buying any home theater equipment…. getting your significant other's approval. Lets face it, if it does get past this point, there isn't much point in calculating viewing distant!

Number three certainly has merit. I have heard from more then a few people that you should be spending a lot more on speakers that you enjoy then a receiver that poweres them.

From the article:

4) Unbalanced Speaker Levels You've connected and placed the speakers, turned everything on, but nothing sounds right; the subwoofer overwhelms the room, dialog can't be heard over the rest of the soundtrack, the surround sound effect is too low. This is easily solved. Most Home Theater receivers have a setup menu that allows you to note the size, as well as the distance of the speakers from the prime listening position, but also includes a test tone generator to assist in adjusting the sound output level of each speaker