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Viewing Distance Calculator, can help you determine the ideal range to sit from your television.
• Be sure to specify if you're using a standard 4:3 (square) TV or a widescreen or 16:9 format TV as the distance does differ.
• Note that you do NOT have to enter a distance since you're trying to find out what's the proper distance. You can leave # 1 blank, specify the TV type on # 2, and fill in ONE of the fields for # 3. Most people don't know how "wide" their TV is since TVs are advertised based on their diagonal size, not their width.
Most people don't need to worry about a lot of the values it calculates. The last two, Maximum Viewing Distance for NTSC/PAL (720x480 / 720x576) (this is for standard-definition DVDs) and Maximum Viewing Distance to HDTV (Fully resolved 1080i, 1920x1080i), are what you're primarily after.
Credit for the link goes to dadkins