The Theater at Madison Square Garden is a theater located in New York City's Madison Square Garden (MSG). It seats between 2,000 and 5,600, and is used for concerts, shows, sports, meetings, and other events. It is located beneath the main Madison Square Garden arena that hosts MSG's larger events.

Madison Square Garden, colloquially known as the Garden or by its initials MSG, is a multi-purpose indoor arena in New York City. It is located in Midtown Manhattan between Seventh and Eighth Avenues from 31st to 33rd Street above Pennsylvania Station. It is the fourth venue to bear the name "Madison Square Garden"; the first two, opened in 1879 and 1890 respectively, were located on Madison Square, on East 26th Street and Madison Avenue, with the third Madison Square Garden (1925) farther uptown at Eighth Avenue and 50th Street.