The Minskoff Theatre is a Broadway theater on the third floor of the One Astor Plaza office building in the Theater District of Midtown Manhattan in New York City. Opened in 1973, it is operated by the Nederlander Organization and is named after Sam Minskoff and Sons, the building's developers. There are approximately 1,710 seats in the auditorium, spread across an orchestra level and a balcony. Over the years it has hosted musicals, dance companies, and concerts.

One Astor Plaza, also known as 1515 Broadway and formerly the W. T. Grant Building, is a 54-story office building on Times Square in the Theater District of Midtown Manhattan in New York City. Designed by Der Scutt of Ely J. Kahn & Jacobs, the building was developed by Sam Minskoff and Sons. One Astor Plaza occupies a site bounded by Broadway to the east, 45th Street to the north, Shubert Alley to the west, and 44th Street to the south. The building is named for the Hotel Astor, which had occupied the site from 1904 to 1967. SL Green Realty and Allianz own One Astor Plaza, which as of 2022 serves as the headquarters for Paramount Global.