A home entertainment system storage unit includes a front frame having an upper portion, a bottom portion, and first and second side portions extending therebetween. A first side member is hingedly connected to a rear surface of the front frame, the first side member being movable between a first storage position generally adjacent the front frame and a second active position generally perpendicular to the front frame, a rear edge of the first side member includes a vertically extending channel. A second side member is hingedly connected to the rear surface of the front frame, the second side member being movable between a first storage position generally adjacent the front frame and a second active position generally perpendicular to the front frame, a rear edge of the second side member includes a vertically extending channel. A rear panel is slidably receivable within the channels of the first and second side members.

 
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~ 00418