This is the second nicest theater I have had the pleasure of visiting. (The best one I liked was Palais Garnier in Paris) These are two theaters stacked on top of each other. These are the last surviving Edwardian stacked theaters in the world.
The Elgin theatre is more classically opulent (the color theme is golden, red and beige; plush seats) and larger of the two with the capacity to seat 1600 people. The acoustics are wonderful.
The Winter garden theatre is 7 storeys above the Elgin theatre and has a more natural feel to it. It was very different than any other theatre I have seen. The color theme was green. The roof gave the illusion of being in a garden with leaves protruding from it, hand painted walls that resemble a garden. Even the light fixtures were the twinkling lanterns you would see in a garden.
They have tours twice a week. Thursday evenings and Saturday mornings. Would highly recommend a visit. This is a gem not many know about.