by 
The Curious Bag
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<h4 class="dechead">On One Hand: Consider Your Comfort Level
When people watch television, for the most part they're seated. This is important to take into consideration when mounting a plasma TV. According to the Practical Home Theater Guide, the center of the screen should be 40 to 45 inches off the floor, which corresponds to eye level while sitting.
On the Other: Consider What Looks Appealing
A low mounted plasma TV may seem out of place in its surroundings. Placing it over the top of a fireplace or at a level equal to framed wall pictures is more aesthetically pleasing. It will blend in with the rest of the decor instead of sticking out like a sore thumb.
Bottom Line
If you don't like the appearance of a low mounted TV, but aren't keen on a sore neck, a plasma TV stand is another option. This will look more natural in your space and often offers shelving beneath for your cable box, gaming systems and DVDs. If you are set on a high mounted TV, invest in a tilt wall mount to avoid strain and discomfort on your neck.
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