The Takarazuka Grand Theater, the home ground of Takarazuka Revue, had closed its 69-year history since 1924, and after reconstruction, it opened as a new theater on 1 January 1993. This new theater is only for the Takarazuka Revue Company which performs musicales, dramas and shows. It has continued more than 80 years, and all the performers are females. The theater has a capacity for 2527 people, and the two-story seating space provides the best view for the audience. As for its acoustic design, the most advanced acoustic technology was employed; especially a sound field control system keeps the acoustical quality at the seats below the deep balcony equal with that at the other seats. As well, the theater features a positional sound image control system, a new acoustic tool where the sound is moved in accompaniment with the actress' movements. An investigation of the acoustic efficiency shows that the theater has a reverberation time of 1.1 s at 500 Hz. The results of acoustic tests of the sound field control system and the positional sound image control system employed in this theater were very satisfactory. These systems have been also evaluated highly by stage directors and acousticians.