The "Love" theater, which replaced the Siegfried & Roy theater at The Mirage, is said to have cost more than $100 million. The theater is set up as a circular theatre in the round, with seats 360 degrees around the stage. There are four balconies in the theater, and the furthest seat from the absolute center of the stage is only 98 feet. The closest seat to the absolute center of the stage is 23 feet and 4 inches, which is only 2 feet and 9 inches from the edge of the stage.