This is the question that can divide friends: You like to sit down front, but your companion wants to sit in the back.
You both have good arguments for your side. At least these days, the choice is more enjoyable to make because
of improvements in theaters.
Seating in many theaters today is much more comfortable than it was just a few years ago when most theaters had
small hard seats with short backs and fixed arms. The only adjustment was whether the seat was up or down. Today,
the seat backs are full height, and both seats and backs have thick cushioning. The arms between the seats lift up out
of the way, and have cup holders built into the end of them. Quite often, the seat backs rock slightly to give you more
freedom of movement.
Rows are arranged on a series of terraces or steps in theaters with stadium seating.Probably the single biggest improvement in theater seating has been the introduction of stadium seating. With stadium seating,
the rows are arranged on a series of terraces or steps, instead of the 15-degree floor slope you find in conventional movie
theaters. Stadium seating allows each row to sit 12 to 15 inches higher than the row in front of it. It also means that virtually
every seat in the theater has an unobstructed view of the screen, even if the theater is packed!
Note: I took a seat that i thought was perfect, film had started and no one in front of me, then a guy sat in the chair,
I swear he must have been 6 foot tall sitting down, All I could see was the back of his fat head, trust my luck 
Preferences vary, but there is an optimal place to experience the sound system in most theaters. Choose a row about two thirds
of the distance from the screen to the back of the theater. Try to sit one or two seats from the exact center of the row.
The reason is that most sound technicians check the audio levels from the center seat about two thirds back from the screen.
Since the sound from right and left speakers are equalized for the center, you want to sit slightly off-center to enhance the stereo effect.
Personally, I like to sit near the back on the center row, right by the Isle, me long legs need room to stretch 
I actually try to go to the cinema during the week days, early afternoon, you get the place to yourself then...much better 
And don't you find it annoying when you get some prat with a mobile that keeps going off, you wanna ram the damn thingi down their throats The best film i ever saw in the Cinema Jurassic Park
The worst film i ever saw in the Cinema The Matrix boring & very long, my bum went numb on the seat, couldn't wait for it to finish! 
