I like this calculator better: http://myhometheater.homestead.com/viewingdistancecalculator.html

Quote:
Originally posted by tkntz:
Basically, it tells me that I need to be sitting 7 feet from my 55" SXRD to see a difference between 1080p and 720p.
Yep...and if you are sitting farther away than that your TV is too small. At least if the goal is to turn your living room in to a home theater.

You need to sit pretty close to a 50", 55" or even 60" TV to get the same effect as sitting in the middle of a theater.