I don’t know how DVD will sound but since people are chipping in already, I’ll toss my two cents. As far as the sound effect goes in the theater, it has met my expectations in terms of the balance between site and sound. I did not notice any weakness in bass like I did in The Two Towers (refer to thread in this saloon). When the scene calls for it, it delivered. One good example would be during ramming of the gate with a swing weight (or whatever its called). To me, it hit the spot. I’m not sure if it has something to do with seeing it in THX certified theater but it was impressive. I’ll give two thumbs way up for this movie.