The theater building was originally built in 1940 under the name Xiluo Opera House with the funds from the prestigious Lin Guang-he clan. It was then later renamed as Xiluo Old Theater. The theater building was closed in early 1990s.
The appearance of the theater is Baroque architecture in design. The front gable with symmetric arcs is decorated with stucco molding and added with embellishment patterns and tile mosaic. The interior is mostly of Chinese cypress structure. The theater has a grand stage with more than a thousand seating capacity.