If you want surround sound while watching 3D content, then yes.  Without a 3D receiver you will be sending all your audio/video directly to your video display and that means all audio and video is being processed by the video display.  Connect to a 3D ready receiver on the other hand and you are now processing the audio and video through the receiver and this is a good thing.  The receiver can be programmed so it doesn’t touch the pristine 3D Blu-ray video quality and simply passes it through to the video display.  3D capable receivers are important.  Think of a situation with a projector.  Projectors do not handle audio.  Therefore you must have a receiver that is 3D capable.  Some 3D source components such as Blu-ray players will have two HDMI outputs on the back – one for video to your display device (TV, projector, etc) and one for audio to your audio device (receiver).  In this case you wouldn’t need to have a 3D capable receiver.
Integra Home Theater is known for its tremendous build quality and great value.  Integra has answered to the 3D Audio Video Receiver (AVR) needs of the modern consumer with two new entry-level priced 3D receivers.  Don’t be fooled, these models are by no means entry level in the performance department.  Both models receive THX Select 2 Plus certification.  For those who are unfamiliar, THX Select2 Certified products are for medium sized rooms, up to 2,000 cubic feet in size, with a 10-12 foot viewing distance from the screen.  This will be great for your media room and most home theaters too.  However, if your room or taste exceeds that of Select2, there’s always THX Ultra2 (more on that in a later blog).  For now, we’ll focus on these two Integra receivers.  The DTR-30.2 and DTR-20.2 receivers support HDMI 1.4a for 3D pass-through and have five rear HDMI inputs.
Both models come with HDMI 1.4a ports that allow for 3D video signal pass-through from a Blu-ray player to the display.  The HDMI 1.4a spec is also ready for 3D broadcast content of “side-by-side” and “top-and-bottom” formats.  The bottom line is these receivers with be able to manage and process many sources to deliver all that 3D goodness to your display device.
For those who want better video performance should opt for the DTR-30.2 which gives you a handy front-panel HDMI input which is perfect for connecting up game counsels such as an xbox or Playstation 3.  For not HD native sources, the internal Faroudja DCDi Cinema processor upscales video to 1080p for near Blu-ray quality.  A great feature for connecting your cable/satellite TV boxes or even standard definition source components such as Apple TV’s or DVD players.
Of course, we’re talking about 3D and that means you have hopefully invested into a 3D Blu-ray player.  With the abundance of HDMI ports available (five rear) you’ll be able to send that wonderfully uncompressed Dolby TrueHD and DTS-HD Master Audio to your surround sound system for the ultimate movie enjoyment.  The DTR-30.2 boasts the latest Dolby Surround Sound format – ProLogic IIz which adds “height channels” for further enveloping surround sound in the front.
The DTR-30.2 offers a full compliment of 7.2 surround-sound channels to immerse you deeper than ever in your music and movies. As usual with Integra, you get the latest home theater features and exemplary build quality.

For the home theater aficionado who wants to keep it pure and simple, the DTR-20.2 delivers 5.2 channels of immersive surround sound backed up by advanced Integra processing. All with the THX® Select2 Plus™ badge of quality.

The 90-watts-per-channel DTR-20.2 ($600) and 100-watts-per-channel DTR-30.2 ($800) are available now.