The Hayes Theater is a Broadway theater at 240 West 44th Street in the Theater District of Midtown Manhattan in New York City. Named for actress Helen Hayes, the venue is operated by Second Stage Theater. It is the smallest Broadway theater, with 597 seats across two levels. The theater was constructed in 1912 for impresario Winthrop Ames and designed by Ingalls & Hoffman in a neo-Georgian style. The original single-level, 299-seat configuration was modified in 1920, when Herbert J. Krapp added a balcony to expand the Little Theatre. The theater has served as a legitimate playhouse, a conference hall, and a broadcasting studio throughout its history.

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.