These two theaters, one on top of the other, is a good (yet oh so rare) example of when the government occasionally does help the Arts. The Elgin Theatre had been boarded up for years before the government decided to take it over for renovation. They then discovered a completely forgotten second theater upstairs! Both spaces, particularly the upper Winter Garden, have been restored to their awesome ornate brilliance of the Art Deco era. Various touring companies and visiting musicians use this venue.