Roxy Theatre was a theater in New York City, Earth.
In 1932, George Burns and Gracie Allen first performed a classic comedy routine at the Roxy with the following closing lines:
- Burns: Say good night, Gracie.
- Allen: Good night, Gracie.
In 2365, Lieutenant Commander Data of the USS Enterprise-D accessed a library computer reference to Burns and Allen's routine at the Roxy after he inadvertently mimicked Allen's punchline while speaking with Wesley Crusher. (TNG: "The Outrageous Okona")