I ordered this in order to watch TV with headphones (part of the time)with maybe 2 to 3 other people.In some ways using the headphones for home theateris much better because you can hear more details.Also, dialog can be more readily understandable especially whenyou can control the volume for each headphone.The sound does sound good using the product( just make sure you hook it up right ).I have the tv rca coming right into the product.BTW, I could never take the headphone audio level past the 10:30pm position - it justwould be too loud.There is no background noise coming in from this unit.I was very surprised by that - and thankful.I felt I had to write a review for this piece of audio gear.I just thought it was strange that this product got such LOW ratings (even though I loved it).( At the time I purchased it, it was about $150!! )No, I not work for the company.But this is one of MY personal best purchases off amazon.It's sad how something this good gets bad reviews about the product( even though they are bad reviews about the seller(s).)