for what it's worth, if i could i would have nothing in between the speakers except for the amp on the floor. i would treat the front wall as necessary. in reality i have a low, wide 22" high cabinet with a plasma tv on the wall. i'm having a cover made from the same material as our curtains to put over the plasma (it's for my wife, of course, not the sound). this setup is because of the room in which the speakers are placed. it may not be *ideal* from a sound standpoint but i actually prefer it this way in some respects to even a dedicated room. i used to have a *dedicated* space in our other house but i am listening to them much more now. they are in the room where we spend most of our time. i'm able to enjoy them almost everyday along with my wife (i'm one of those crazy guys that likes spending time with his wife). so although perhaps the setup is not ideal from a sound standpoint (i don't really think I am giving up much) i am actually enjoying them much more and am finding much more value in the $$$ i've invested. just something to keep in mind as you make decisions about these things.