Glasgow Empire Theatre, known as the Glasgow Palace Empire until the early 1900s, was a major theatre in Glasgow, Scotland, which opened in 1897 on the site of the Gaiety Theatre at 31–35 Sauchiehall Street. It was one of the leading theatres in the UK chain of theatres owned and developed by Moss Empires under the chairmanship of Sir Edward Moss, who served his apprenticeship in Greenock and elsewhere.

Sauchiehall Street is one of the main shopping streets in the city centre of Glasgow, Scotland, along with Buchanan Street and Argyle Street.