Not to make light of the woodworking aspects of this project, but this subwoofer enclosure was honestly one of the easiest cabinets I've built in a long time. Of course, it may have something to do with the fact that I only had to build one (aren't subwoofers and center channels great!), and that since this is designed to go under furniture there was no tricky veneering or finishing. I opted to wrap the finished cabinet with a marine vinyl that I picked up at a local fabric store. Since this is designed to be a hidden speaker, raw MDF, spray paint, or rolled on paint would definitely suffice!

Part of the simplicity of the design was that the majority of the cuts for this cabinet were 3-1/2" wide strips of MDF that I cut on my table saw. As long as you set your fence once and make all of your rips at the same time, the cabinet should turn out near perfect- regardless of whether your fence is off by a smidgen. The strips were later cut to length on a miter saw, ensuring accurate and square cuts.

The main top and bottom panels of the cabinet were simple 24" by 36" rectangles cut from 3/4" MDF. I will admit that I cheated a bit on this part, and just bought two 2' x 4' MDF "handy panels" and made one cut to get them down to size. I don't necessarily trust the width of these pre-cut sheets; but as long as you are smart about it and aware of their potential inaccuracy, it is easy to correct for by adjusting the length of your other dimensions. OK, I might as well take this opportunity to admit that I am lazy when it comes to cutting down full sheets of MDF, and I will look for any opportunity to avoid doing so!

The only portion of the construction that was somewhat more involved was creating the driver and amplifier cutouts. The woofer cutouts were no big deal, and could be made with either a circle jig or a sabre saw. I chose to recess the frames ever so slightly for more floor clearance and for the cosmetics of it, but it is not necessary. In fact, be careful not to recess by more than about 1/8" or so, or else you will infringe on your clearance behind the woofers. The amplifier mounting recess was created by cutting a through-hole to fit around the amplifier in the outer panel, with a second piece of 3/4" MDF behind that cut to the "normal" size for the plate amp.