Thought I would just put in my two cents here since I just completed this process with my home theater. In addition to using the resilient channel, soundboard, and 2 layers of sheetrock, I also insulated the ceiling and interior walls of my basement theater with Acoustiblok. It's a heavy, thick, rubbery material that I screwed to the studs before I finsihed off with the rest of the materials. Don't really know the STC value, but it really does a fine job at sound insulation. Outside of the occasional deep booms from my Paradigm Servo-15, you can't hear much outside the room. Now, Acoustiblok is not cheap, but many home theater professionals swear by it, saying it's the best sound insulation out there. Good Luck!