On October 24th 1847, a new room was inaugurated to replace the old comedy hall. However, on August 24th 1901, a fire destroyed this new room. The council decided to reconstruct it, asking the help of the architect Hector Marcorelles. A first project with domes was suggested, but was too expensive to be accepted. The reconstruction started only on May 5th 1902 and ended in 1904. In 1987, the theater was completely restored.
Ground floor : seat in the stalls and box.

First floor : Italian theater : box floor formed as a U used by society persons, while the seats in the stalls are used by the common people. The period furniture : benches without back, stalls decorated by green moleskin. Some of the decorative paintings are from a New Art style, and painted by Communaudot. The Margot Tower had a neo-gothic decor which has now disappeared.

The ceiling : from 1903 and made by the artist Henri Collin. A 50 m² decorative canvas celebrates the Music and Singing Art. The canvas dissimulates an anticlerical quote : “A bas la calotte”, painted upside down on a musical score announcing the separation between the Church and the State of 1903. On January 7^th 1905, the theater of Semur-en-Auxois welcomed a company from Dijon, to perform “le Chalet” and “le Barbier de Séville”.

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