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When we go to the movies, we look up at the screen. This is why, if you are trying to replicate the theater experience in your living room, a high tv stand is the way to go. This is especially true if you own a very large television. The extra height is also a way to put more distance between the tv and yourself.
High TV stand:
High TV stand pictured: Bush Furniture Midnight Mist Audio Tower, Black/Chrome
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