The rehabilitation of the Elgin Theater in Toronto, built in 1913, necessitated the installation of an acoustical enhancement system. This led to a study of the various existing systems, most of which involve complex system design, high expense, marginal stability, and sound coloration. This paper develops some simple mathematical techniques for analyzing such systems by examining a few examples. After outlining the advantages and disadvantages of each, it then suggests a new system using time‐variant synthetic reverberation that appears to solve many of the previous problems.