High Quality Content by WIKIPEDIA articles! The Beacon Theatre, also known as the Beacon Theater and Hotel, is an historic New York City theater on upper Broadway in Manhattan. A 2,894-seat, three-tiered movie palace, it was designed by Chicago architect Walter W. Ahlschlager for motion pictures and vaudeville. Today it is one of New York`s leading live music and entertainment venues, and controlled by Madison Square Garden, Inc.