My system and especially my speakers, Revel Ultima Studios, place me in the front few rows which is where I like to sit. Other speaker systems place you in the back rows which I don't like. I want presence and immediacy, not so much that it becomes annoying or hard on the ears or etchy, but enough to make me feel more intimate with the performer. Of course depending on the way the music was recorded effects this perception - with some music I sit in the back and in others like Cowboy Junkie's Trinity Sessions I sit a foot way from the mike. So where do you like to sit?