If you're installing your Polk in-ceiling speakers in a new home under construction (or in a room that's undergoing major renovation), use Polk's Performance Enclosures for the best possible sound! This "in-ceiling cabinet" is the ideal size for Polk's LC60i or TC60i in-ceiling speakers. The engineers at Polk carefully designed the enclosure to enable the speakers to achieve optimum low-frequency response. The rigid MDF construction keeps the bass tight and clean. Polk provides brackets, gaskets, and all the hardware you'll need to do a quick and easy installation.