Near field listening eliminates the reflections often associated by room interaction. It is the ideal way to listen, but most of us live in a "living" environment, and might not be practical. Yes, the speaker plays a large part as well, as some do better than others. The best recording studios I have experience with are quite "dead" in the reflective category, and when you are making the recording, this is ideal. However, some of the best rooms I have designed have a balance between direct and reflective sound (Bose 901s,lol). It is all about achieving, as much as possible, the "live" recreation of the recordings, in our rooms. Again, to my ears, "good" horns do it best. Kiddman, I think we can both agree on this. Yippie ! MrD