Two-dimensional Wess-Zumino Novikov-Witten theory is extended to three dimensions, where it becomes a scalar gauge theory of the singleton type. The three-dimensional formulation involves a scalar field valued in a compact group G, a Nakanishi-Lautrup field valued in Lie (G) and Faddeev-Popov ghosts. The physical sector, characterized by the vanishing of the Nakanishi-Lautrup field, coincides with the WZNW theory of the group G. Three-dimensional space time structure involves a generalized metric, but only its boundary values are of consequence. An alternative formulation in terms of left and right movers (in three dimensions!) is also possible.