I have a Mits DLP TV. It sits in custom built entertainment center. It is enclosed on all sides except of course the front. The fan noise seems to bounce off the sides and back into the room. It also penetrates the back wall into the room behind it which happens to be the master bedroom. It bothers my wife to the point that if she goes to bed early I have to turn off the TV. Would lining the walls of the TV enclosure with some kind of sound absorbing material help? If so what would be the best material to use?