Koster & Bial's, located at 34th Street and Broadway, on the current site of Macy's department store, was New York's other major vaudeville house in 1898. Built by Oscar Hammerstein in 1892, this was the first theater to bear the name Manhattan Opera House. Hammerstein offered Koster and Bial a partnership if they would take over this theater. The partnership was not a success and, after a succession of managers, the theater was closed in 1901. Offering more of a stag atmosphere, with drinking available on the premises, it attracted many of the top names in variety.