This document describes the Bell'O PVS-4260 Universal Plasma TV Audio/Video System. It has three tempered glass shelves that can hold up to four components and a center channel speaker. The overall dimensions are 46 1/3 inches wide and adjustable from 61 to 80 3/4 inches tall. It is designed to house plasma TVs from 42 to 61 inches and has space for audio/video components below the TV.