The Bernard B. Jacobs Theatre is a Broadway theater at 242 West 45th Street in the Theater District of Midtown Manhattan in New York City. Opened in 1927, the theater was designed by Herbert J. Krapp in a Spanish style and was built for real-estate developer Irwin S. Chanin. It has 1,100 seats across two levels and is operated by The Shubert Organization. Both the facade and the auditorium interior are New York City landmarks.

New York City's Theater District, sometimes spelled Theatre District and officially zoned as the "Theater Subdistrict", is an area and neighborhood in Midtown Manhattan where most Broadway theaters are located, in addition to other theaters, movie theaters, restaurants, hotels, and other places of entertainment. It is bounded by West 40th Street on the south, West 54th Street on the north, Sixth Avenue on the east and Eighth Avenue on the west, and includes Times Square. The Great White Way is the name given to the section of Broadway which runs through the Theater District.