The 71st Academy Awards ceremony, organized by the Academy of Motion Picture Arts and Sciences (AMPAS), honored the best of 1998 in film and took place on March 21, 1999, at the Dorothy Chandler Pavilion in Los Angeles beginning at 5:30 p.m. PST / 8:30 p.m. EST. During the ceremony, AMPAS presented Academy Awards in 24 categories. The ceremony, televised in the United States by ABC, was produced by Gil Cates and directed by Louis J. Horvitz. Actress Whoopi Goldberg hosted the show for the third time. She first hosted the 66th ceremony held in 1994 and had last hosted the 68th ceremony in 1996. Nearly a month earlier in a ceremony held at the Regent Beverly Wilshire Hotel in Beverly Hills, California on February 27, the Academy Awards for Technical Achievement were presented by host Anne Heche.

The Academy Awards of Merit, commonly known as the Oscars or Academy Awards, are awards for artistic and technical merit for the film industry. They are presented annually by the Academy of Motion Picture Arts and Sciences (AMPAS) in the United States, in recognition of excellence in cinematic achievements as assessed by the Academy's voting membership. The Oscars are widely considered to be the most prestigious awards in the film industry.