The Rani Gumpha, or Queen’s Cavern, was built by artist–king of Kalinga, Kharavela (ca. 200–100 B.C.). It is a rock cut structure, carved into Udayagiri hill. As in ancient Greek and Roman theaters, the entire performance space of the Rani Gumpa is backed by a decorated facade, and it is remarkably similar to Greek theaters of the Hellenistic period, having both an upper and lower level for playing. There are acoustical chambers behind each level as well as on either side, and a special ‘‘cantor’s chamber’’ stage left on the lower level. The effect on the voice is astonishing. This is a rock cut acoustical installation analogous to that described by Vitruvius in Book V, Chaps. 5 and 8, of his de Architectura, where he speaks of vessels placed in Greek and Roman theaters for the same purpose. We have created a computerized model of the Ranim Gumpha, using CATT Acoustic. We have taken acoustic measurements of the site, using Aurora Sofware package. Our results indicate that the Rani Gumpha is an acoustical performance site, sharing characteristics of the classical Greek and Roman theaters of approximately the same period.