Eyes and No Eyes, or The Art of Seeing is a one-act musical entertainment with a libretto by W. S. Gilbert and music originally by Thomas German Reed. The story concerns two sisters who love flirtatious twin brothers (though it is not certain which loves which). The sisters lose their uncle's wedding cloak. To avoid his anger, they persuade him that the cloak is magically visible only to true lovers and invisible to flirts.

The entertainment premiered in 1875 at St. George's Hall in London. The original music was lost, and twenty years later new music was composed by "Florian Pascal" (a pseudonym for Joseph Williams Jr. (1847–1923), a music publisher who acquired the copyright to the show). It was then published, but not immediately performed.

This work is the last in a series of six one-act musical plays written by Gilbert for Thomas German Reed and his wife Priscilla between 1869 and 1875. The German Reeds presented respectable, family-friendly musical entertainments beginning in 1855, at a time when the theatre in Britain had gained a poor reputation as an unsavoury institution and was not attended by much of the middle class. Shakespeare was played, but most of the entertainments consisted of poorly translated French operettas, risqué Victorian burlesques and incomprehensible broad farces.

Gilbert took his title from a children's story, "Eyes and No Eyes; or, The Art of Seeing", in a 1799 collection of early children's literature, Evenings at Home. The didactic children's story compares one child's recollection of a boring walk with another's description of the many interesting things he saw on the same walk by slowing down to pay attention to his surroundings. Gilbert's libretto is loosely based on Hans Andersen's 1837 story, "The Emperor's New Clothes". Gilbert wrote in a programme note: "Hans Andersen has a tale in which two persons, for reasons of their own, pretend that an imaginary and non-existent garment is visible only to true and faithful men. As a natural consequence every one pretends that he can see it. On this hint the piece is founded." Both stories would have been familiar to Gilbert's audience. As the theatrical newspaper The Era commented, "Everyone must remember the nursery story of 'Eyes and No Eyes', but how few there are who appear to profit by the lesson it teaches!"

Although written before Gilbert and Sullivan's 1875 opera Trial by Jury, this work was not staged until after Trial had become a hit. During this period, both Gilbert and Arthur Sullivan were still producing a considerable amount of work separately. Sullivan's The Zoo also premiered in 1875. Eyes and No Eyes was originally played in a triple bill with Corney Grain's musical sketch, R.S.V.P., and the play Very Catching by F. C. Burnand. After the first run, Eyes and No Eyes was revived by Reed in October 1875.

Eyes and No Eyes is the most tightly written of Gilbert's libretti for the German Reed Entertainments. The story uses characters from the Harlequinade. The opening scene of the piece reveals Clochette alone, singing as she sits at the spinning wheel. Gilbert and Sullivan would reuse this idea in the opening scene of their 1888 opera, The Yeomen of the Guard. Like Gilbert's 1871 entertainment, A Sensation Novel, the work was rescored by Pascal two decades later in a style reminiscent of early Debussy, but unlike his score for A Sensation Novel, it seems to fit this work well.

Eyes and No Eyes premiered on 5 July 1875 at St. George's Hall in London and ran for only a month. The piece is still occasionally played by amateur societies, and 21st century stagings include those at the International Gilbert and Sullivan Festival in 2006, by Light Opera of New York in 2008 in New York City and by All-in-One Productions at the 2018 Edinburgh Festival Fringe as part of the Free Fringe.

Note, some of the character names are those of the stock characters of the Harlequinade. Others suggest French romances.