The Rani Gumpha is a bi‐level theatre, built in ancient Khalinga (now 5 km from Bhubaneswar, Orissa) by King Kharavela circa the 2nd century B.C. It is the first or Vikirsta type of theatre discussed by Bharat Muni in the Natyashastra, and is remarkably similar to the Hellenistic theaters of Greece, except that it has a square, not round, ground‐plan. It is unique for its resonating chambers on the upper and lower levels which surround the performance space. We shall present a brief history of the site and, using visual and acoustical materials created from our on‐site testing, demonstrate the effects of gain, resonance, and duration in the performance and spectator spaces. We shall also address vocal and instrumental range, harmonics, function of specific chambers and their interaction with the other chambers. Please note that this is a work in progress, not a complete or definitive assessment of the site. We anticipate that our colleagues will enhance our research through their shared expertise.