The Samuel J. Friedman Theatre, formerly the Biltmore Theatre, is a Broadway theater at 261 West 47th Street in the Theater District of Midtown Manhattan in New York City. Opened in 1925, it was designed by Herbert J. Krapp in the neo-Renaissance style and was constructed for Irwin Chanin. It has 650 seats across two levels and is operated by the Manhattan Theatre Club (MTC). The auditorium interior is a New York City landmark, and the theater is listed on the National Register of Historic Places. Since 2008, the theater has been named for Broadway publicist Samuel J. Friedman, whose family was a major donor to MTC.

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.