Thank you for taking the time to reply. Sorry for the lack of info in the first post. Said theater will primarily be used for video games and movies, with some TV/sports thrown in. 3D is out seeing as the wife gets nausea watching it. Sound system consist of 2 floor standing klipsch, one matching center, and a custom 15" subwoofer, with plans for 7.1 in the room. Distortion sets in and its still not nearly loud enough but I refuse to spend thousand on speakers (for now) Room A would have plenty of space for mounting everything, along with having some extras. Right now I am leaning twoards two rows of seating, with the rear being on a riser. Current systems uses ps3 as a media server, outdoor HD antenna. The only reason I have been strongely considering this smaller space is do to everyone's raving about spandex. I could still have 110" by placing the front three behind the screen. Plus then I can use the larger room as my daughters playroom. Would having the screen literally be wall to wall inadvisable?