IMHO. . .you need to try for yourself and see what it is about each that you like. In general,and at least for my own observations on this matter, toe in will focus images more specifically at the cost of narrowing your sound stage. Toe out will widen the sound stage. See what your own preferences are. (FWIW. . . my own speakers are about 8 ft apart toed in slightly (about 1/2 in), and about 5 feet from the rear wall in depth. Using Atma-Sphere MP3 and M60's, the sound stage is large anyway, so I prefer the added image focus).