Located at Frankfort Avenue and Jade Street in the Star Junction district of Algonquin, Liberty City, the Split Sides is intended to be one of only two places (the other being Perestroika) where the player can watch shows; inside, real life comedians (such as Kat Williams or Ricky Gervais) perform comedy routines in front of live audiences. Their routines often make reference to Liberty City itself mentioning locations by name or commenting on in game elements (such as the lack of dogs in the streets).
The player can visit the club by himself, with a friend, or on a date with one of his girlfriends to see performances. Two routines from Split Sides can also been seen on television while in one of the player's safehouses.
Unlike Perestroika, the trigger to begin a Split Sides' show is located outside the club's Frankfort Avenue entrance, as opposed to Perestroika's trigger being located inside; in addition, the player cannot explore the club's interior in the same fashion as Perestroika unless being aided by a third party mod that allows teleportation into the club. While the club features two entrances, one at Frankfort Avenue and one at Jade Street, the Frankfort Avenue entrance is the only one where the player can enter and exit the club. The club is inaccessible when you have a wanted level.
The Split Side is a parody of Comic Strip Live.
In GTA IV, the Split Sides originally hosts only two hosts, Ricky Gervais and Katt Williams, whose routines are repeated after a certain amount of visits. The Lost and Damned exclusively includes an additional guest, Frankie Boyle.