The Music Box Theatre is a Broadway theater at 239 West 45th Street (George Abbott Way) in the Theater District of Midtown Manhattan in New York City. Opened in 1921, the Music Box Theatre was designed by C. Howard Crane in a Palladian-inspired style and was constructed for Irving Berlin and Sam H. Harris. It has 1,025 seats across two levels and is operated by The Shubert Organization. Both the facade and the auditorium interior are New York City landmarks.