Entertainment Building, Commercial skyscraper in Central, Hong Kong

The Entertainment Building is a skyscraper in Central, Hong Kong, combining office and retail spaces across its floors. It stands among other towers in one of the city's main business districts, with its facade facing a dense urban street grid.

The site held the first Hong Kong Club from 1846 until the club moved in 1897. In 1928 the building and the Coronet Theatre behind it were demolished for the air-conditioned King's Theatre, which opened on 31 March 1931 with Ernst Lubitsch's Monte Carlo. A second, 1,302-seat King's Theatre followed in 1964 and closed in 1990. The present 34-storey tower, designed by Remo Riva of P&T Group, opened in 1993.

The name comes from the King's Theatre (娛樂戲院), which stood on the site from 1931 to 1990; the theatre's first screening was Ernst Lubitsch's Monte Carlo. The present tower keeps that name, and its podium has housed a shifting run of retailers and restaurants, from the Episode fashion flagship in the basement to the Emperor Cinemas screens opened on the former HMV floors in 2017.

The tower stands at 30 Queen's Road Central, between Wyndham Street and D'Aguilar Street, facing the Aon China Building and overlooking Pedder Street. Its 5,800-square-foot site holds a 34-storey block: six retail levels at the base, 26 office floors above and two plant floors. The MTR Central station is nearby.

The name of the building refers to an entertainment center that previously occupied the site before the current tower was built. Today, nothing in the building's function recalls that past use, which makes the name a small piece of local history hidden in plain sight.