The awards are voted by 27 critics and experts. Among the winners scheduled to perform in lieu of giving acceptance speeches are Eartha Kitt (the recipient of this year's "Nightlife Legend" award), Elaine Stritch, Brian Stokes Mitchell, Sandy Stewart and Bill Charlap, Paula West, Jason Graae, Karen Mason, Freddy Cole, Tom Andersen, Bill Burr, A.J. Irvin, The Harry Allen & Joe Cohn Quartet, and Kristen Schaal. The evening's presenters will include Charles Busch, Michael Cerveris, William Finn, Judy Gold, Marin Mazzie, Lee Roy Reams, John Patrick Shanley, Karen Ziemba, and David Zippel.
The 2006 Nightlife Awards ceremony is produced by Scott Siegel, who also created the critically acclaimed Broadway by the Year series as well as the Broadway Cabaret Festival and the Broadway Unplugged series at The Town Hall.