The Victoria Theatre was a prominent American vaudeville house during the early years of the twentieth century. Theatre mogul Oscar Hammerstein I opened it in 1899 on the northwest corner of Seventh Avenue and 42nd Street, along New York City's Longacre Square. The theatre was closely associated with the Paradise Roof Garden above it, and the two venues came to be known collectively as Hammerstein's. The Victoria closed in 1915.

Oscar Hammerstein I was a German-born businessman, theater impresario, and composer in New York City. His passion for opera led him to open several opera houses, and he rekindled opera's popularity in America. He was the grandfather of American playwright/lyricist Oscar Hammerstein II and the father of theater manager William Hammerstein and American producer Arthur Hammerstein.