The Muppet Theater is the setting for The Muppet Show, a grand old vaudeville house that has seen better days. In episode 106, Kermit identifies the name of the theater as The Benny Vandergast Memorial Theater, although by the time of It's a Very Merry Muppet Christmas Movie, it is simply called "The Muppet Theater." It is then that the theater becomes registered as a historical landmark. The Muppet Theater is shown to be in New York City as club. The Muppet Theater to be made into a landmark.