A contemporary description states:

"On the ground floor, level with the street, will be found Orchestral Stalls, Pit Stalls and the Pit. The first floor will be devoted to the Dress Circle and Family Circle. The second tier consists of the Upper Circle, Amphitheatre and the Gallery behind. The five doorways in the centre of the Haymarket fa9ade under-neath the loggia open into a vestibule exclusively for the use of the two classes of the Stalls and the Dress and Family Circles, and the Stalls have a third way out, level with the pavement in Charles Street. . . . The style adopted for the auditorium of the theatre is Louis XIV. There are private boxes on each of the tiers adjoining the proscenium and separated from it and other parts of the auditorium by marble columns. The hangings are of cerise-coloured embroidered silk and the walls generally are covered with a paper of the same tone. The seating for Stalls, Dress and Family Circles is in arm chairs, covered with velvet the same colour as the curtains. The Tableau curtains are of velvet of a similar tone behind which is the Act Drop of tapestry copied from one of the Gobelin Tapestries now in Paris. The whole of the theatre and annexes are lighted by the Electric Light taken from three centres, so that should any one centre fail, the other systems are always available. Hanging from the ceiling is a cut glass and brass electrolier and brackets of Louis XIV style are fixed round the box fronts and on the side walls. "

In:   Mander, Raymond and Mitcheson, Joe. The theatres of London. London, 1963 p. 107 - 108

Tree's new Her Majesty's opened on 28 April 1897, a month before the death of Phipps, its architect. Two-thirds of the site previously completely occupied by the Novosielski Nash/Repton Opera House was allotted to the Carlton Hotel. The sensible combination of theatre and hotel dates back in Britain to Foulston's Theatre Royal and Royal Hotel in Plymouth (1811-13). Phipps gave good value for money; Her Majesty's cost a mere .£60,000, as against the .£150,000 of the Palace and nearly .£300,000 of the Tivoli earlier in the decade. The massive pile of Portland stone oozes wealth and prosperity. Its French Renaissance style is that of the Second Empire: a compendium of architectural gems from the Louvre. Tree claimed that the auditorium - in which he had quite some say - was Louis XIV, but in fact it was Louis XV. Its stylish gilt and marbled-plaster recalls, in diluted form, Gabriel's Opera Royal de Versailles, completed in 1770, while the giant order framing the royal box is an exact copy of that in Gabriel's masterpiece. It was a fit setting for Edward VII and Queen Alexandra, seen here at the first night of Herod in 1902.

In:  Glasstone, Victor: Victorian and Edwardian Theatres: An Architectural and Social Survey. Harvard 1975 p. 103

Authors: Raymond Mander, Joe Mitcheson, Victor Glasstone