Before I got really interested in home theatre, we planned and completed a renovation that includes a great room where we've subsequently assembled a home theatre. The room is 25' x 27' x 12', but half of the perimeter is wall to ceiling windows, so our placement options are limited. The room was designed to have a corner wall unit holding a 64" Pioneer, and everything in the room was designed with the corner location in mind - fireplace location, windows, bulkheads, trim, roughed in wiring, rear speaker pre-wiring, lights, etc. So far so good. We bought the Pioneer. Then I fell in love with planar speakers, Martin-Logan's in particular. Audio is a bit more important to me than HT, and I didn't want to compromise on the front speakers. Bought them and love them. Couln't be happeir with their sound. Except the problem is that they really belong on a flat wall, since they are bipolar and radiate an equal amount of sound out the back. When placed on a flat wall the soundstage and imaging is phenomenal. When placed on either side of a TV in the corner, the sound out the back of each speaker bounces across the the other side and ruins the imaging. I've had them in both locations, back and forth, but its time to get serious and get the rest of this room done. We have not built the wall unit yet and until we do I'd like to build some flat reflecting panels to place behind the speakers, to act as a pseudo-wall to reflect the sound as intended. Then I'll design the wall unit to work an area with adjustable panels into the design, if possible. My Martin-Logan's are reQuests, approx 18" wide x 71" tall. So I'm planning to build a pair of 3' x 6' reflecting panels of 3/4" MDF, with some unobtrusive trim and supports, and probably paint them wall colour so that they blend in. I'll experiment with some fabric coverings or other material so the rear surface is not too bright. Has anyone built anything similar (I know, usually is sound absorption panels). Any ideas on material for coverings and supports? ------------------ Upgrading: 'What if this is as good as it gets?'