The Teatro Nacional is the more visually impressive of Santa Ana's two landmark buildings. The neoclassical exterior is handsome, but the interior — a horseshoe-shaped auditorium with painted ceilings, gilded boxes, and elaborate plasterwork — is genuinely extraordinary for a provincial Central American city.
The theater went through decades of decline and disrepair but has been substantially restored. It hosts performances and is open for guided tours on most days. The tour is worth taking even if you're not there for a performance. Calle Libertad Poniente and Avenida Independencia, Centro Histórico.