This study deals with a subjective assessment to investigate the preferred acoustic conditions and determine the important acoustical parameters in concert halls. A subjective test was carried out using dummy head recorded sounds made in actual halls in Australia (referred to as Hall A and Hall B) to evaluate the acoustic performance of two halls. The results of subjective tests were then correlated with measured acoustical parameters to investigate the significant determinants for the preference judgements. The listeners show a stronger Preference for seats in the Hall B than those in the Hall A. The low preferences for seats in the Hall A are in agreement with live performance ratings assessed by musicians. It is found that the sound level is the most significant acoustical parameter for evaluating the overall acoustic preference in the two halls.