I have heard many different opinions on this issue and was wondering what all of you thought. I keep hearing that the propper viewing distance is 3-4x the TV size. But does this change when watching widescreen or smaller aspect ratios? I would assume so. I currently have a 12ft viewing distance and a 27" tv. I can barely see the thing. And forget about reading subtitles. I was considering the upgrade to a 34" 16X9. Possibly the Panasonic or Toshiba. Would the 34" still be too small for this viewing distance?