This is a new cultural institution for the Solomon R. Guggenheim Foundation on behalf of the Tourism Development and Investment Company of Abu Dhabi (TDIC). It has artistic, classic and modern design. With combination of some concepts make this building look so suitable for arts center. This building is also completed with artistic interiors and exteriors. This building is very wide and huge that can make suitable fro all art activities. The Performing Arts Centre concept, a 62 meter high building is proposing to house five theatres – a music hall, concert hall, opera house, drama theatre and a flexible theatre with a combined seating capacity for 6,300. The performance of art show will be more live since it is also completed with complete facilities. This place is also good and suitable for education of art. The Centre building may also house an Academy of Performing Arts. The architects described the design of the Performing Arts Centre as “a sculptural form that emerges from a linear intersection of pedestrian paths within the cultural district, gradually developing into a growing organism that sprouts a network of successive branches. It will improve the art value in this building.