The Salle Favart, officially the Théâtre de l'Opéra-Comique, is a Paris opera house and theatre, the current home of the Opéra-Comique. It was built from 1893 to 1898 in a neo-Baroque style to the designs of the French architect Louis Bernier and is located on the Place Boïeldieu just south of the Boulevard des Italiens.

The boulevard des Italiens is a boulevard in Paris. It is one of the 'Grands Boulevards' in Paris, a chain of boulevards built through the former course of the Wall of Charles V and the Louis XIII Wall, which were destroyed by the orders of Louis XIV. The origin of the name is the théâtre des Italiens built on it in 1783, shortly before the French Revolution on the site now occupied by the third Salle Favart.