Teach620 -

A general rule is to multiply the screen size by three to find the least distance you should be from your screen.

So a 32? screen x3 = 96 inches. You should be sitting about 8 feet back.
And a 37? screen x3 = 111 inches. You should be sitting about 9 feet back.
And a 40? screen x3 = 120 inches. You should be sitting about 10 feet back.

Let me emphasize - this is just a general rule. This is totally up to you. The reason I give that rule is because if you are any closer, you won?t be able to encompass the entire picture in your direct line of vision without moving your eyes. If you watch several hours of TV and constantly move your eyes to see the left and right side of the screen, your eyes might get fatigued. It sounds odd but people don't realize that watching a screen that's too big can be tiring for your eyes. Rather, if you can see the entire screen, you experience is going to be much better. Think of it as sitting in the front row of the movie theatre, versus the middle, versus the back. Where do you enjoy your movies?

Hope that helps. Have a good day.

Mr. Samsung