When we think of surround sound we think of lots of speakers, but SRS intends to change that with its front rendered surround sound technologies like SRS TheaterSound. When we first heard of this idea we thought of it as simulated surround sound, but then we realized; hey wait, all surround sound is simulated -- there aren't actually bullets whizzing around our living room. So while the jury is still out on how many speakers are required to make you feel like you're in the middle of the action, we always appreciate steps in the right direction and the new Samsung owners will get the benefits of SRS TheaterSound. In addition to the surround sound part, it also helps tames loud commercial and inaudible dialog. Of course in this case hearing is believing, and this is one we'll have to hear for ourselves. Assuming we can get our hands on one of the latest Samsung LED back-lit LCDs or plasmas to try out.