Formally known as The Living Theater, this whimsical venue promotes artists of the past, present and future. The bar and cafe offers a variety of affordable beer/wine and light food fair before, during and after all performances. The architectural hallway and inviting lobby entrance into this 3,500 square foot basement is decorated with a rotating art show. Visual artists throughout the New York area and the world are showcased and on a bimonthy basis. All displayed artwork is for sale.

Monthly, daily and weekly shows include dance, comedy, drama, burlesque, drag, improvisation, film screenings, lectures, meditation and yoga societies. C.O.W. is the home of the New Acting Company, a reputable and critically acclaimed children's theater. C.O.W. supports the New York community with any and all whimsical based ventures.