Liverpool Empire Theatre is located on Lime Street in Liverpool, England. It is the largest theatre in Liverpool, and the largest two tier theatre in the country. It is part of the William Brown Street conservation area.

It was designed by W. and T. R. Milburn and opened on March 9, 1925 and was built by Moss Empires on the site of the Royal Alexandra Theatre and Opera House, the former New Prince of Wales Theatre and Opera House.

In April 1979 Merseyside County Council bought the theatre from Moss Empires, who spent £680,000 on works in the next 2 years. It is now owned by Clear Channel Entertainment (now Live Nation) and in recent years has undergone a £10.5 million regeneration.