What exactly makes a great home theater? Making a great home theater system can be complicated, but I'll keep this as simple as possible, with only the few absolute must have items that you will need. A High Def Television No matter how good the other components are, without a good quality TV, it's all for naught. The bigger the TV screen, the better, but also take into account the size of your room. Remember to take into account the resolution of the TV you are considering. A high definition TV of atleast 32" is your best bet here, make sure it has a resolution of 1080p, or atleast 720p, which is still very good, and most likely much cheaper. A High Definition Blu-ray Disc Player Complimenting your new HDTV, is this HD Disc BluRay player, this will give you the best picture quality in movies available at the moment, and will even make your normal DVDs look a little bit better on your TV. A Home Theater System Receiver for your speakers The receiver is the brains of your entire home theater, it is connected to, powers, and controls the other speakers in the system. It then distributes the sound around the speakers, making the surround sound experience possible. Some Home Theater Speakers To have a true surround sound experience, you will need ateast 5 speakers: 1 Center channel speaker, 2 Front speakers, and 2 Satelite or Surround Speakers. If your looking for more freedom, and less wires, purchasing wireless home theatre speakers will be your best bet. Positioned correctly, and your home theater system is almost ready for experiencing. A High Quality Subwoofer Finally, a high quality subwoofer to finish out this great home theater. The subwoofer is what makes those heart pounding, earth shattering audio special effects, and will really finalize your system. Combining all of these components, will enable you to have an amazing home theater system right in your living room. How good it sounds depends on the quality of the components you selected, and the location and size of the room. Make sure you adjust the sound levels to your taste as well. After all is said and done, make sure to enjoy the fruits of your labor and get lost in the movie!