The Minskoff Theatre is a Broadway theater on the third floor of One Astor Plaza at 1515 Broadway, reached through an arcade linking 44th and 45th Streets. Kahn and Jacobs designed the tower, and Der Scutt designed the theater, with Ben Schlanger as consulting architect. The developers were Sam Minskoff and Sons. It opened on 13 March 1973 with Irene.
The theater has about 1,710 seats, with a steeply raked orchestra and continental seating with no center aisle. It was the first fully wheelchair-accessible Broadway theater in New York. Its roof is a Vierendeel truss on two girders and supports part of One Astor Plaza above it.
Sunset Boulevard played here for 977 performances in the 1990s. The Lion King has played here since 2006, and the theater hosts the Jimmy Awards each June.

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