The David H. Koch Theater (recently renamed from the New York State Theater) is home to both New York City Ballet and New York City Opera. Located on the south side of the Lincoln Center Plaza, at Columbus Avenue and 63rd Street, the Theater is a traditional proscenium theater with seating for 2,755. Part of New York's famed Lincoln Center For The Performing Arts complex, the theater, designed by architects Philip Johnson and John Burgee, opened on April 23, 1964. The theater has undergone a series of renovations and improvements that make it state-of-the-art in all technical areas.

The auditorium features continental style seating on the orchestra level, five 'Rings' (balconies), faced with jewel-like faceted lights and a large spherical chandelier in the center of the gold paneled ceiling. The lobby areas of the theater feature many fine examples of modern art.