Which is more important for an enveloping home theater experience, a big picture or "big sound"? I ask because I am in the process of replacing my no-fi audio and video gear. While going through about 3/4 of the home theater gallery section, I noticed a few things. First, a lot of people had tons of expensive hi-end audio equipment(processors, amps, speakers, the works). But then when it came to the visual component, it seemed that a 27" screen was the most popular choice. As I type this, I can look over my shoulder and see various frames of TV sizes that I have marked on my wall(27", 32", 36" direct view, and 42" plasma). Standing 4 feet away, the 27" already seems small. From a mere 6 feet away, all of them look small, and my calculated viewing angle is about 26 degrees. I bring this up, because in most of the photos that I've seen, the sitting position is located even further back, around 8-12 feet, making the viewing angle about 13 degrees. Anyways, movie theaters are required to have a minumum of a 30 degree viewing angle for the sweet spot, and THX even recommends 36 degrees for a more immersive movie experience. So what I'm wondering is, since so many home theater enthusiasts choose to invest more in the audio department, is that the more important component to a successful home theater? Anyone have suggestions about how money should be allocated(ratio wise) when budgeting for home theater?