The Minskoff Theatre is a Broadway theater on the third floor of the One Astor Plaza office building in the Theater District of Midtown Manhattan in New York City, New York, U.S. Opened in 1973, it is operated by the Nederlander Organization and is named after Sam Minskoff and Sons, the building's developers. There are approximately 1,710 seats in the auditorium, spread across an orchestra level and a balcony. Over the years it has hosted musicals, dance companies, and concerts.