I have been reading this forum for some time reading everyone's comments about the CSi40 vs. CSi30. I finally decided to take the plunge and upgrade.
Circuit City took my 5 month old CSi30 and credited me the full purchase price which I applied to a new CSi40. The CSi40 was also on sale with $40 off the list price. I immediately loaded up "The Matrix" to see what the CSi40 can do. The CSi30 was good but this CSi40 is unbelievable! I'm so glad I upgraded. With the CSi30, I had to adjust the center channel to a higher level than the other channels because the dialog was not clear or loud enough. But with the CSi40 this is no longer the case. I have all channels balanced with a rat shack sound meter and everything sounds balanced. I've heard sounds in some scenes that I did not know existed. The CSi40 has the same drivers and power ports that exist on my RTi38 fronts and are a perfect match.
I've learned how important the center is in a home theater setup and I will never go cheap again on the center speaker.