I guess my statement came out wrong. I never said don’t use towers. If you like towers then use all towers and if you like bookshelf speakers then use all bookshelf speakers. It just makes for a more smooth transition from one speaker to the next if all the speakers are the same IMHO. As far as the use of 2 subs I will agree that you can make one very good sub sound great but finding that perfect placement in a room to achieve that result can be very hard (extra hard for someone new to the hobby).I will have to disagree with your order of importance list though. Acoustic treatment should always come first. Most people don’t give a thought to the acoustics of there room and just set there equipment up in what ever room is available (typically the living room.) People try to make a dead room sound great by using high priced gear and end up spending and upgrading constantly looking for that perfect sound. Most of them could solve there problem just by small adjustments to the design and shape of the room. 2x4s and sheetrock are a lot cheaper than equipment.

Lasher