1080p Does Matter - Here's When (Screen Size vs. Viewing Distance vs. Resolution) | CarltonBale.com (click for full article) From the article: "I've read various articles debating the importance of the 1080p. I want to set the record straight once and for all: if you are serious about properly setting up your viewing room, you will definitely benefit from 1080p (and even 1440p.) Why? Because the 1080p resolution is the first to deliver enough detail to your eyeball when you are seated at the proper distance from the screen. But don't just take my word for it: read on for the proof. There are a few obvious factors to being able to detect resolution differences: the resolution of the screen, the size of the screen, and the viewing distance. To be able to detect differences between resolutions, the screen must be large enough and you must sit close enough. So the question becomes "How do I know if need a higher resolution or not?". Here is your answer. Based on the resolving ability of the human eye (with 20/20 vision it is possible to resolve 1/60th of a degree of an arc), it is possible to estimate when the differences between resolutions will become apparent. Using the Home Theater Calculator spreadsheet as a base, I created a chart showing, for any given screen size, how close you need to sit to be able to detect some or all of the benefits of a higher resolution screen."