I'm working on converting part of my basement into a combination home theater/gaming (LAN party, heh) room. It's a large, L shaped room. Since I prefer more intimate, close areas for movie viewing I'm going to be using the foot of the "L" as the HT area. My entertainment center, TV, and front speakers will be in the alcove while the couch and chairs will be against the far wall. Anyway, the room is currently unfinished. The walls are partially drywalled, but there is still some bare stone. Since half of the basement is needed for storage drywall will be placed across the center dividing beam in the basement. The ceiling is wood and directly below the main living room. The overall dimensions of the room aren't particularly important, except for one unusual (and problematic) feature: the ceiling is low. I believe that it's somewhere around 7' high. It's low enough to be noticeably low, but not so low that it's uncomfortable for most people to walk around in. Anyway, putting up the ceiling is my biggest issue... Right now, sound can be clearly heard both in the basement from the living room and in the living room from the basement. I can't afford to completely sound proof this room, but I'd like to isolate as much as possible. Since the walls are stone and simply border the outside there aren't any issues with sound proofing those (very little sound gets in from outside). So here's my question: what can be done (cheaply) about the ceiling? I plan on drywalling, but I need some advice regarding insulation. A contractor friend recommended a double layer of drywall with silicone in between on the ceiling, but I'm not sure how well this will work. Any advice? If it matters, there are around 10-12" of space between where the ceiling will be and where the floor of the living room is. There is also heavy carpeting on the living room floor, which is probably what's responsible for most of the sound dampening that already exists. Anyhoo, any advice greatly appreciated here. This room is pretty much all I'll have for home theater uses for the next two years, so I'm trying to do whatever I can on a very limited budget. Thanks in advance.