21. "Ideal height depends on your seating position and size of screen.." In response to In response to 20
But it's "center of TV screen is eye level." So you're not looking up or down often - that will make your eyes fatigued.
If you are sitting on bar stools or have a sunken room or are in a recliner and ALWAY reclined or it it's your bedroom and your always laying down then it could be a different....
But I always think it's around 25 inches from the ground to the base if you're sitting in a chair in a room. Depends on how tall your TV base is too.