  Based on the equivalence between the three dimensional gravity and the
Chern-Simons theory, we obtain a noncommutative BTZ black hole solution as a
solution of $U(1,1)\times U(1,1)$ noncommutative Chern-Simons theory using the
Seiberg-Witten map. The Seiberg-Witten map is carried out in a noncommutative
polar coordinates whose commutation relation is equivalent to the usual
canonical commutation relation in the rectangular coordinates up to first order
in the noncommutativity parameter $\theta$. The solution exhibits a
characteristic of noncommutative polar coordinates in such a way that the
apparent horizon and the Killing horizon coincide only in the non-rotating
limit showing the effect of noncommutativity between the radial and angular
coordinates.
