Does unequal speaker wire length matter?

FWIW...One ohm of wire resistance is worth almost exactly 2dB when driving a 4 ohm speaker.

AWG #10 wire is 0.001018 ohms per foot. Ten extra feet of wire is worth 0.01018 ohms, and the resulting attenuation is 0.02 dB.

El: I think that most people are using speaker cables of 12 to 16 gauge on average with quite a few at the 13-14 gauge area. Couple the higher series resistance with a slightly inductive load and a higher nominal impedance ( 40 - 100 ohms ) and you'll have more realistic results. All of this is a moot point if using a cable that was properly designed for the application. Sean
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When recordings are made, some of the many microphones that are usually used have much longer cables than others. Does this matter?

Only if you think it does : ) Sean
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Sumiko OCOS cable is constant impedence whatever its length and they claim cables do not have to be of equal length (i.e., if one channel is 1ft and the other is 100ft you won't be able to hear a difference!).