at the Radisson Edwardian Grafton hotel in Tottenham Court Road. It's a four-star hotel, convenient for the theatres, and would probably suit your budget.
I put an overseas client in there last year, and he was very happy. You need to understand that £100 rooms in the West End are not going to be huge, but this hotel is very comfortable and feels luxurious. There's free wireless broadband access throughout the hotel, but that probably won't be of interest for your stay.
I didn't see this post earlier so couldn't give this advice, but it may be useful for future reference. Try click here They basically sell hotel breaks and do a lot of theatre-breaks so can recommend the nearest hotel to a specific theatre. I used to work for them and know that they are so big they have significant influence over the hotels they market, meaning that any hotel advertised on the site cannot sell cheaper elsewhere (even if you go direct). Its best to phone if you need help and advice choosing, but (what with it being a call centre) it can be hit and miss as to whether the person you speak to has any first hand knowledge or not.