For the best sound, theater seats should be placed within the sound cone of all the main speakers. For the best field of view, strive for 1.5 to 3 times the diagonal screen size and within a 90-degree arc. If your theater room seating involves multiple rows, use risers under the second row of seating to avoid obstruction of view. The size of your screen also determines how far away your theater chairs should be from it.  The minimum distance between the seats and the screen is about 2 times the horizontal length of your screen.