Front call absorption, pls explain theory...

Google "live end/dead end room acoustics".

The front wall reflects sound waves, either from the speakers themselves (not so much if you have front firing boxes, lots if you have bi-polar) or bouncing around the room, first reflections principally off the back wall. Deadening the wall behind the speakers allows you to hear the direct signal from the speaker more clearly, without pollution from these reflections.

With front firing boxes you can achieve almost the same effect by deadening the wall behind the listener as this will kill not only the first reflections from the speakers but also deaden second reflections off the side walls.

Personally I find the sidewall reflections most objectionable and focus on reducing them. They do the most damage I think. Most of the benefits from deadening the wall behind the speakers can be obtained by just pulling your speakers out into the room about 5ft. Putting diffusing (not deadening) stuff on the wall behind the listener can also be very effective in quieting reflections.

FWIW, I, and I think many others, prefer the effect of diffusion more than deadening. Some reflections are a good thing. In real life they contribute to the spaciousness we enjoy. A lot of recorded music can be on the dead side and benefit from these reflections.

Thanks guys. Makes a lot sense.

Newbee, my room layout/restrictions limit my ability do everything I want to with acoustic treatments. I cannot treat sidewall reflections because there is a door and a window there that the family needs access to. I cannot put my speakers too far into my small room for the same reasons. And the wall behind my head is actually only 1/3 height with large openings to my large family room and kitchen.

Again, thank you for the input!