Mac Rating: 5.00 | Votes: 1 | Date: 19/06/2026 22:34:00

One level below the casino floor of the MGM Grand, the Underground Theater is an intimate showroom on the Las Vegas Strip built for residency shows and close-up performance. With nearly 250 seats, it is small enough that audience members are routinely called up on stage to take part, yet fitted with a modern design in keeping with its high-profile resort setting. The space previously operated as Brad Garrett's Comedy Club before being reconfigured as the Underground Theater, which opened around 2019. It rose to prominence as the home of Tape Face, the prop-comedy and modern-mime act of New Zealand performer Sam Wills, who parlayed a run on the television show America's Got Talent into a multi-year Las Vegas residency in the room. For Tape Face the theatre became a creative playground, hosting a roughly 75-minute show of clever, charming physical comedy that uses everyday objects and frequent audience participation. The format suits the showroom's scale, where the proximity between performer and crowd is part of the appeal, and the venue has been described as intimate, energetic and a little rebellious. The Underground Theater has also hosted other residencies, including comedy-hypnosis and adult-oriented comedy shows, programmed with the flexibility that a small showroom allows. Located within a resort that bills itself as an entertainment authority, it complements the MGM Grand's larger attractions, from the Garden Arena and Cirque du Soleil productions to its celebrity-chef restaurants and nightlife. By offering a small-scale, interactive alternative to the Strip's arena spectacles, the Underground Theater fills a particular niche in the Las Vegas entertainment landscape. Tucked beneath one of the largest hotels in the world, it gives touring and resident performers a room where the connection with the audience is immediate and personal.