Matcham was commissioned in 1888 by Revill's son, the theatre manager Wallace Revill, to design a new theatre on land he had purchased in St Helens, Lancashire. The new theatre was named the Theatre Royal and Opera House. It was constructed of brick with stone dressings and comprised an orchestra pit, stalls, a dress circle of three rows, an upper circle, which had the unusual feature of its own retiring rooms, and a very large gallery which allowed for unobstructed views. The entrance façade was built in the classical style with three wide bays of giant pilasters. On the theatre's opening night the following year, Elliston called the building "one of the most beautiful theatres had ever seen".