Samueli Theater is located in the Segerstrom Center for the Arts (originally called Orange County Performing Arts Center), a performing arts complex located in Costa Mesa, California, United States. It is a 375-seat multi-functional facility within the same building as the Renée and Henry Segerstrom Concert Hall. The theater, named in honor of Henry Samueli due to his US$10,000,000 donation to the Segerstrom complex, is suitable for jazz, cabaret, theater, and special events.