I recently gutted out a room in my basement and I am finishing off
with sheetrock walls. I have ductwork running in the room.

http://picasaweb.google.com/mikerock...eat=directlink

As you can see, the ductwork is not just a simple box, but there are
several turns and angles involved. I was debating as to whether or not
I should box it in. I was planning on putting sheetrock right to the
ceiling, and in fact the sheetrock can actually go above and the duct
since the duct is about an 1" or so below the joists. I can paint the
return duct white to match, but the supply ducts are wrapped in
insulation so that would have to stay.
Even though this room will be finished, it's not a room we will be in
everyday. Any inputs? Should I bother?