Yes, I am in the process of building a home theater in my basement. I had the good fortune of having a (small, 17x13) space that was unfinished and convinced the wife to let me build it out. I've framed, run electrical and HVAC, and used Roxul sound deadening "insulation" and my drywall guy is coming tomorrow to make it look like a real room. Probably lose my street cred here, but I'm going all in-wall (I had the foresight to prewire for floor standing speakers, fronts and center, to future-proof a bit) Polk RT series speakers (Dolby Atmos, eventually) and planned to use the Onkyo PRSC5530 with some lower cost PA amps (Crown). After discussing that over in another thread though, I'm a little less certain of that choice. Money is a huge issue, given that my wife said I have a $0 budget, lol... So it's pick up a piece here and there until I have enough to start. I have an older Onkyo 7 channel receiver that I'll probably throw in there just to get things going, though it won't even pass through 3D, so it's not going to stick around very long...