TORONTO–(BUSINESS WIRE)–Sept. 30, 2005–Cineplex Galaxy LP (TSX:CGX.UN – News) announced today that it has completed the sale of 27 theatres with 202 screens located in Ontario and Western Canada to Empire Theatres Limited based in Stellarton, Nova Scotia. The transaction, originally announced on August 22, 2005, is valued at approximately $83 million.