A few minutes' walk south of the gymnasium, the Roman theatre is the second great set-piece of the site. About fifty rows of seating climb up from a semicircular orchestra, partially restored in the 1960s, and the scale gives a clear sense of how big Salamis must have been at its height. Climb to the top row for the view back over the ruins toward the sea.
The lower rows are original Roman stonework; the upper rows are modern reconstruction in lighter stone, easy to tell apart. The theatre is still occasionally used for summer performances. Below it, traces of the stage building and adjoining nymphaeum (ornamental fountain) survive at ground level.