The Longacre Theatre is a Broadway theater at 220 West 48th Street in the Theater District of Midtown Manhattan in New York City, United States. Opened in 1913, it was designed by Henry B. Herts and was named for Longacre Square, now known as Times Square. The Longacre has 1,077 seats and is operated by The Shubert Organization. Both the facade and the auditorium's interior are New York City designated 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.