Thx for the replies. I"m giving thought to designing my own furniture ( even giving thought to considering a small production sideline if my "prototype" pans out! ). Anyway, based upon your feedback thus far, my own gut instincts and from viewing several systems, I prefer the center channel below the set, if possible. it without question adds to the complexity of the furniture design as wel as adding limitations on the set one purchases.. small things like blocking the IR port of the TV, making sure the cneter channel doesn't interfere with the screen, etc. I also prefer to NOT place the center channel inside the furniture ( mine is very large anyway ) due to what happens to the acoustic qualities of the speaker.. but all of this is "doable". It's time ot start sketching out the furniture, wood selection, finding all the components and getting started on the prototype! Thx for the responses thus far and keep em coming.. I'm still open minded to how placing the center channel above a 60 inch set work sin terms of sounds going from left to right, etc!