TV Viewing Distance by: Paul - The Home Cinema Guide
Natalie
Firstly, unless you are planning on doing something extreme like sitting a few inches from the screen, I don't think you need to worry too much about damaging your eyes.
There are a number of ways to get a rough idea of the best viewing distance for your screen. The method I like is to multiply your diagonal screen size by 1.5 and 3. This gives you an idea of a reasonable minimum and maximum distance to work with.
For your 44 inch TV this would give a ballpark figure of between 5.5 and 11 feet.
Using this as a guide, you can then decide a good distance for your room.
You might want to be slightly closer if you watch a lot of high-definition TV, and further away if you still watch a lot of standard definition TV. But ultimately it will just come down to your personal preference - there is no perfect distance that everyone must follow.