Common noun:
* When referring to the general concept of a building or space used for theatrical performances, "theater" is a common noun.
* Example: "I love going to the theater to see plays."
Proper noun:
* When referring to a specific theater, "theater" becomes a proper noun.
* Example: "The Apollo Theater in Harlem is a historic landmark."
It's important to pay attention to the context to determine whether "theater" is functioning as a common or proper noun.