The Gershwin Theatre is a Broadway theater at 222 West 51st Street, on the second floor of the Paramount Plaza office building, in the Midtown Manhattan neighborhood of New York City. Opened in 1972, it is operated by the Nederlander Organization and is named after brothers George and Ira Gershwin, who wrote several Broadway musicals. The Gershwin is Broadway's largest theater, with approximately 1,933 seats across two levels. Over the years, it has hosted musicals, dance companies, and concerts.

51st Street is a 1.9-mile (3.1 km) long one-way street traveling east to west across Midtown Manhattan.