Xiluo Theater was built in 1940 as a joint investment by the prominent local Lin Guang-he family. It was well known in the area and, together with nearby shops, formed a bustling commercial district often called “Xiluo’s Ximending.” Now listed as a historic building, its elegant architecture remains beautifully preserved.
The theater’s layout is bilaterally symmetrical, with staircases on both sides. The ground floor houses the stage and seating; flanking the stage are mezzanine workspaces of Taiwan cypress, while the central roof truss is also cypress. The second floor contains a wooden mezzanine for additional seating and the projection booth. The street façade features a gable with ventilators and louvered wooden windows; the gable’s Baroque-style washed-granite moldings, decorative medallions, and ribbed tile cladding exemplify Neo-Romanticism.