SFGate

punkie74 I've always read to mount it at whatever is a comfortable height for viewing from your particular seating - mounted too high = stiff neck. TVs above a fireplace look neat but are not very ergonmic!

vakk It depends on height of your couch, which I assume is where you'll be mostly watching TV from. When you're seated in the couch, your eyes should be level with the middle/upper half of your TV. If your couch is not tall, you'll be able to see the TV from the kitchen too.
I mounted my 56" a few months back, and I unfortunately put it a little higher than that. It felt a little odd in the beginning and took some time to get used to.

mckstacy Near eye level from wherever your seated...Above the fireplace has never made much sense to me...BUT in the kitchen I've got a smallish TV in a built in cabinet ABOVE the fridge. Totally viewable while cooking and from island seating.

Dytecture I agree it depends the height of your couch. The middle of the TV screen should be at eye level of your seated position.

Marlaine Shirley Thanks so much all for your input. Helps a lot.