The Kodak Theatre is a live theatre in the Hollywood and Highland retail, dining, and entertainment complex on Hollywood Boulevard and North Highland Avenue in the Hollywood district of Los Angeles. Since its opening on November 9, 2001, the theatre has been the home of the annual Academy Awards Ceremonies (The Oscars), which were first held there in March 2002, and is the first permanent home for the awards. Since 2002, the theater was also the home for American Idol.

The theatre was designed by David Rockwell of the Rockwell Group, and Theatre Projects Consultants specifically with the Oscars in mind. It has a seating capacity for up to 3,401 people. The stage is one of the largest in the United States, roughly tied with the Elliot Hall of Music at Purdue University, measuring 113 feet (34 m) wide by 60 feet (18 m) deep. The theatre was sponsored by the Eastman Kodak company, which paid $75 million to have its name associated with the building. It is owned by CIM Group.

The theatre is particularly successful as a venue for a televised theatre performance (improving production values and economies in American Idol and the Academy Awards) through the planning and technical design. The architect and advisers undertook extensive consultation with many of the leading production personnel in Hollywood which led to highly functional production cable infrastructure systems including an underground cable bunker which passes below the theatre to truck locations in adjacent streets, accessible and substantial power, and a unique camera, sound and stage management cockpit designed by Rockwell in the orchestra seating area.

The Grand Staircase entrance columns hall to the Kodak Theatre is flanked by columns displaying the names of winners of the Academy Awards for Best Picture since 1927-1928, with blank spaces left for future Best Picture winners well into the 21st century. Still, a visitor during the rest of the year might have a hard time recognizing the landmark. In a fashion reminiscent of Hollywood's movie-making process, the building is "dressed" before the ceremony, including a different sign (though not always), drapery to hide all the storefronts, and the famous large red carpet.

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