I've been fortunate enough to see numerous plays/musicals/performances at both the Elgin and Winter Gardens.
Of the two, the Winter Gardens is my favourite, although the Elgin can stand amongst the best of them.
The Winter Gardens occupies the upper floor of the theatre. The theatre is covered with "leaves" and is supposed to give you the impression of watching a performance "under the stars". It is breathtaking in its beauty.
The Elgin Theatre is the more "grander" of the two...gold leaf columns, thick moldings and chandeliers...it's like stepping back in time to the Victorian era.
Acoustics in both theatres are surprisingly good.
2013 is the 100th anniversary of their opening......truly not to be missed in Toronto.