The New York State 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 occupies the south side of the main plaza (at Columbus Avenue & 63rd Street) that it shares with the Metropolitan Opera House and Avery Fisher Hall. The New York State Theater is home to both New York City Ballet and New York City Opera.

The New York State Theater was designed by Philip Johnson and John Burgee. It opened in 1964. It is a proscenium theater seating 2,755. The auditorium features continental-style seating (no center aisle) on the Orchestra level and five ascending "Rings" (balconies).

The New York State Theater was specifically designed for dance with excellent sight lines. There are few partial-view seats. The auditorium is shallower, front to back, than other Lincoln Center houses, minimizing the distance between the back of the house and the stage.