I'm almost done my theater. It's about 11 x 30. The 100 inch screen is almost 2 1/2 ft off the floor and almost 10 inches from the ceiling (7 1/2ft ceiling). I am putting up the front speakers soon. I have 2 couches for seating. The first being 12 ft, the second about 15 ft back on a riser made with 2 x 10's and a 3/4 plywood, single layer. Now my dillema i suppose would be that if i put the centre channel under the screen, it's 'fair game' to the 3 and 1 year old tornado's that have to touch everthing. I think my only option is above the screen. Has anyone else had this problem? And how did it sound being way up there on the ceiling? any suggestions?

im in the same boat, but i am going to put a low cabinet under the screen. Although i wont use it for the components as usual when people place the plasma screen on it and the components underneath, there is always a centre door with material to hide the CENTER speaker there.
then it will be hidden and protected.

I prefer the center channel to be above the screen and angled down toward the seating. Not just so it's out of the way (for kids, etc.), but there's less chance of the sound being blocked by anything in it's path (heads of the people in the front row, for example).
In my HT, the center speaker is currently about 8.5' high (18" or so above the top of the screen) and it sounds perfect. I've often tried to locate the sound when watching a movie and I can't do it. Sounds like it's coming right from the center of the screen.

Stew, i did the same last night. It actually sounds exactly like that, right from the center. Thanks for the info.