Theater and theatre are the same word with two spellings: theater is standard American English, theatre is standard British, Canadian, Australian and Irish English. In British usage, theatre also covers the hospital operating theatre, which American English calls the operating room.
The core difference
They are the same word — the choice is regional spelling, not meaning.
- theater — American spelling for the building where performances are staged, or drama as an art form: We got tickets to see a musical at the theater downtown.
- theatre — British and Commonwealth spelling with the same senses, plus a hospital operating room: The patient was taken straight into theatre.
How to tell them apart
The split traces back to Greek theatron, "a place for viewing", which reached English via Latin theatrum and Old French theatre. American English later regularised the ending to -er, while British and Commonwealth English kept the older -re form — the same pattern seen in centre and metre.
The mix-up shows up most often in writing aimed at a mixed audience, or when a British writer copies American house style by habit. The safest rule is to pick one spelling per document and stick to it, matching whichever English the rest of the text uses — and to remember that theatre also means an operating room in British medical usage, a sense American English does not share.