The Muppet Theater is the setting for "The Muppet Show", a grand old vaudeville house that has seen better days. In episode 106, Kermit identifies the name of the theatre as The Benny Vandergast Memorial Theater, although other episodes merely identify it as "the Muppet Theater". It is also identified as simply "Muppet Theater" in "It's a Very Merry Muppet Christmas Movie". It is then that the theatre becomes registered as a historical landmark, and it cannot be shut down. In the film, the theatre is shown to be in New York City.