America is a country that some believe subscribes to the mantra “too much is never enough” and there is no place that so embodies this ode to the virtues of excess like Las Vegas. The city was founded as a mere 110 acres of virtually uninhabitable desert in 1905; the legalization of gambling in 1931 – the same year that construction began on the Hoover Dam – jump-started the influx of visitors to Las Vegas and set the stage for the city’s evolution into the gambling capital of the world.

More fascinating than the growth of the gaming industry and the city’s storied history, however, is Las Vegas’ emergence in recent years as America’s perennial and perfect playground. The transformation, galvanized by a mind-blowing influx of money, sophistication and celebrity in the last decade, has resulted in an entertainment metropolis that not even legendary mobster and Vegas pioneer Bugsy Siegel could have anticipated in his wildest dreams when he built The Flamingo in 1946. Simply put, there is no other destination in the world that offers the bang for the buck that Vegas does, and the cultural renaissance it’s undergone over the last several years has transformed the city into a resort destination on par with the chicest and (dare we say it) most sophisticated in the world. A vacation in Vegas now offers more varied, irresistible and downright thrilling options than ever before, even if you never venture near a craps table or a slot machine (though, given that gross gambling receipts in Vegas totaled $7.6 billion in the city in 2005, chances are you probably will).

Just as the construction of the Hoover Dam some 75 years ago may have given rise to the phrase “if you build it, they will come” (the city’s population swelled from some 5,000 people to 25,000 in 1931, mostly newcomers looking for work on the dam), Vegas’ latest boom could be rooted in a similar notion: If you cook it, they will come. The seemingly never-ending migration of celebrity chefs into Vegas has transformed the city into one of the most renowned culinary destinations in the world and continues to play a crucial role in Sin City’s snowballing growth. Some of Las Vegas’ first superstar chefs were Emeril Lagasse, Sirio Maccioni and Nobu Matsuhisa; more recent imports include Thomas Keller (Bouchon at The Venetian), Daniel Boulud (Daniel Boulud at Wynn Las Vegas), Tom Colicchio (Craftsteak at MGM Grand), and Joel Robuchon (Joel Robuchon at The Mansion at MGM Grand). Because Las Vegas is now widely considered one of the top five restaurant cities in the United States, it’s hard to imagine how anyone can raise the culinary bar any higher. Suffice to say, Sin City cuisine has come a long way since the first all-you-can-eat “Midnight Chuck Wagon Buffet” for a dollar debuted in the early 1940s at the original El Rancho Vegas Hotel — though lavish buffets, along with 24-hour restaurants, are still found at virtually every hotel in town.

Not surprisingly, the city’s real estate development scene has exploded in lockstep with its culinary turnaround. The latest wave of Vegas luxury hotels began in the late 1990s with the opening of such glittering meccas as the Bellagio and the Venetian; lounging by the Bellagio’s lushly landscaped Italianate pools or gazing into the Grand Canal at the Venetian, it was hard to imagine another hotel that could rival these trend-setters. Enter the Wynn Las Vegas in April 2005, the most expensive casino hotel ever built, which has set a new standard for luxury resort hotels the world over. You might think other ambitious hoteliers would concede defeat. To the contrary, current Las Vegas construction plans total more than $30 billion, including a slew of condominium hotels. The newly opened Red Rock Casino Resort and Spa, located close to the stunning Red Rock Canyon in nearby Summerlin, is creating a buzz with the discriminating under-40 crowd, as is THEhotel at Mandalay Bay, a sleek, contemporary hotel with the feel of a hip New York boutique property. Other draws for the young crowd include the pulsating Hard Rock Hotel and Casino and the Palms Casino Resort.

You know that Vegas has truly arrived as a five-star entertainment mecca when Prince sashays into town and takes up residence at the Rio All-Suite Hotel & Casino, as he did in November to begin playing weekends for the foreseeable future. Beyond the slew of top-notch musical talent that regularly headlines at venues across the city, the inimitable Cirque du Soleil continues to reign supreme on the Vegas entertainment scene. There are currently five performances at five different hotels, and all are absolutely captivating and will leave you breathless; the latest, Love (playing at the Mirage), is a surreal, acrobatic interpretation of the music of the Beatles. Another intriguing offering is Zumanity, an adult-themed cabaret performance at New York-New York Hotel & Casino. While it’ll definitely stir your senses, it’s not the show for a family evening out on the town; in fact, no one younger than 18 is admitted. A stroll down the Strip is another fail-safe entertainment route, lined with free spectacles such as the Fountains at Bellagio, the Volcano Eruption at the Mirage, and the throngs of bedazzled and sometimes beleaguered tourists; be sure to wander inside the Wynn to behold the Lake of Dreams, a light-and-water show so incredible you have to see it to believe it.

One of the most exciting and relatively underreported elements of Las Vegas’ evolution is its metamorphosis into one of the premier golf destinations in the world. There are currently 64 public or semi-private golf courses and 14 private courses available for play throughout the year, thanks in large part to the city’s generally forgiving climate. Arguably the best is Shadow Creek, designed by the renowned Tom Fazio; to secure a tee time, it may help to be buddies with Steve Wynn, given the reputation of this majestic course. Another favorite is the Reflection Bay Golf Club, designed by Jack Nicklaus and located 17 miles from The Strip at Lake Las Vegas. If you’d like to take to the links within the shadow of the casinos, fear not: Bali Hai Golf Club, located at the southern end of The Strip, offers swaying palms and striking green fairways, while the Wynn Las Vegas offers an exquisite 18-hole course on site exclusively for guests.

The buzz around Las Vegas shows no signs of quieting soon; the city drew nearly 40 million visitors in 2005 and its magnetic lure seems to get stronger by the day. “What happens in Vegas stays in Vegas,” as the saying (and wildly successful ad campaign) goes. Given Vegas’ incredible metamorphosis from scrappy gambling outpost to world-class tourism destination, you have to wonder: While what happens in Vegas may stay there, how much longer before Vegas begins to take over the universe? If history is any indication, the sky is literally the limit.

LODGING

WYNN LAS VEGAS

This long-awaited, $2.7 billion resort extraordinaire, the latest revelation in hospitality from legendary Las Vegas entrepreneur Steve Wynn, is nothing short of spectacular, offering a guest experience unrivaled by any other hotel in town. Rooms average 640 square feet and boast high-definition flat-screen televisions, 320-thread-count European bed linens and floor-to-ceiling windows.The Tower Suites at the Wynn recently earned a five-star rating from the Mobil Travel Guide, making it the first Sin City hotel named as such in the guide’s 49-year history. The Lake of Dreams, a truly one-of-a-kind spectacle that is the visual centerpiece of the resort, is a light-and-water show that literally defies description. The Wynn’s 18-hole golf course, designed by Steve Wynn and Tom Fazio, is right outside the resort’s back door and is exclusively for guests. The course features six miles of cart paths and a nearly 40-foot waterfall on the 18th hole. Shopping options include Chanel, Dior, and Cartier — and for those who’ve enjoyed a particularly big night at the tables, an in-house Ferrari/Maserati dealership. $$$$
WYNN LAS VEGAS
3131 Las Vegas Blvd. South
tel 702 770 7000, fax 702 770 1571
http://www.wynnlasvegas.com

THE VENETIAN

Fine creature comforts meet high kitsch at this opulent resort hotel, which brings a little bit of Italia (or something like it) to the desert with an exquisitely over-the-top decor complete with a quarter-mile Grand Canal and gondola rides.The 700-square-foot rooms are lushly decorated and feature oversized Italian marble baths.There are more than 19 restaurants within the hotel, including the Vegas outposts of Emeril Lagasse,Wolfgang Puck and Thomas Keller.The Canyon Ranch Spa-Club boasts a climbing wall and ranks among the top spas in town. The Grand Canal shops include renowned names like Jimmy Choo and Burberry; street performers dot the cobblestone streetscape along the canal, keeping the dazzled strollers on their toes. In another ode to European sophistication, there’s even an in-house museum, the Guggenheim Hermitage, which features art by such masters as Picasso, van Gogh and Monet. $$$$
THE VENETIAN
3355 Las Vegas Blvd. South
tel 702 414 1000, fax 702 414 1100
http://www.venetian.com

FOUR SEASONS LAS VEGAS

A perennial favorite of sophisticated travelers seeking a serene oasis in the middle of the desert, the Four Seasons Las Vegas offers an elegant atmosphere. If the hotel seems remarkably quiet, that’s because there’s no casino — just beautifully appointed rooms, a rejuvenating spa, a world-class business center and singular touches like child-size bathrobes and complimentary milk and cookies for little ones. The spacious, characteristically refined rooms feature 42-inch plasma-screen televisions,DVD players, and marble bathrooms with deep soaking tubs; some offer floor-to-ceiling windows with stunning views of The Strip. Guests who need to recharge their batteries after a long night at the tables can recuperate at the hotel spa with a champagne mud wrap or a scented desert salt exfoliation treatment, followed by a leisurely respite at the pool, where attendants are standing by with fresh fruit, Evian spritz and chilled water to counter the desert heat. Dining options range from casual yet exceptional outdoor dining to the acclaimed Charlie Palmer Steak restaurant. For visitors looking for a different kind of game, both the Bali Hai Golf Club and the Royal Links Golf Club are nearby. $$$$
FOUR SEASONS LAS VEGAS
3960 Las Vegas Blvd. South
tel 702 632 5000, fax 702 632 5195
http://www.fourseasons.com/lasvegas

DINING

N9NE STEAKHOUSE

This dazzling carnivore’s paradise is a wildly glamorous interpretation of the traditional steakhouse, offering prime steaks like 40-ounce bone-in rib-eyes and filet mignon in a sleek, irresistibly hip setting. Nine’s trademark circular Champagne & Caviar Bar, two-sided wall of water and glass-enclosed wine cellar tantalize as much as the world-class cuisine at this Sin City hotspot. Don’t miss the “Two Cones” appetizer (one tuna tartare, one lobster salad), Kobe burger and crisp potato gnocchi. $$$$
N9NE STEAKHOUSE
Palms Casino Resort
4321 West Flamingo Road
tel 702 933 9900
http://www.palms.com

NOBU

Acclaimed sushi master Nobu Matsuhisa was one of the first celebrity chefs to venture into Sin City’s uncharted culinary waters, and his outpost at the Hard Rock Hotel remains a tried-and-true mainstay for the most discriminating Vegas denizens. Nobu’s scrumptious sushi and sashimi, flown in daily from Tokyo, is so fresh it’s practically still swimming, while house specials like creamy spicy crab and rock shrimp tempura with butter ponzu sauce will captivate non-sushi lovers.The restaurant’s sushi bar is the perfect spot for solo travelers to nosh and watch the sushi chefs at work while soaking up the restaurant’s sexy, sophisticated vibe. $$$
NOBU
Hard Rock Hotel & Casino
4455 Paradise Road
tel 702 693 5090
http://www.hardrockhotel.com

JOEL ROBUCHON

Although Las Vegas’ restaurant renaissance has been well underway for some time, the arrival of legendary French chef Joel Robuchon, the so-called “Chef of the Century,” on the Strip has elevated the city’s culinary scene to an unprecedented level. Robuchon’s eponymous dining venue is his first and only fine-dining restaurant in the United States, and recently earned a Mobil five-star rating — one of only 16 restaurants in North America to receive the distinction for 2007. Though the haute cuisine doesn’t come cheap (the six-course tasting menu starts at $225 per person), exquisite dishes like king crab layered with fresh tomato and lamb chop with natural jus will have your tastebuds screaming, “Vive la France!” $$$$
JOEL ROBUCHON
MGM Grand Hotel & Casino
3799 Las Vegas Blvd.
tel 702 891 7925
http://www.mgmgrand.com

DIVERSIONS

Although it’s possible to do virtually anything and everything within the Las Vegas city limits, there are a number of fun, educational, and downright wacky destinations to visit outside the city if the mood strikes. Only 30 miles southeast of town you’ll find the Hoover Dam (tel 702 494 2517), one of the greatest engineering feats of the 20th century. If the artifice and razzle-dazzle of Vegas have you yearning for more tranquil, natural wonders, hop on a helicopter and buzz over to Grand Canyon National Park; both Papillon (tel 888 635 7272, http://www.papillon.com) and Grand Canyon Tour Company (800 222 6966, http://www.grandcanyontourcompany.com) are experienced operators that offer a range of memorable helicopter tours. For a glimpse of what life on another planet might look like, take a ride to Valley of Fire State Park (tel 702 397 2088), a stunning piece of desert with eerie red sandstone formations that conjure up visions of galaxies far, far away. On the road to Death Valley stop off at the Goldwell Open Air Museum (tel 702 870 9946, ), a distinctly only-in-America collection of seven outdoor sculptures including a creepy life-size rendition of Da Vinci’s Last Supper done in ghostly plaster. Once you’ve finished exploring some of the curiosities that lie beyond Vegas’ glittering borders, venture back into the fray and savor an expertly mixed cocktail at Mix Lounge (tel 702 632 9500, http://www.mandalaybay.com). The breathtaking views of the city from this sultry, low-lit bar perched on the 64th floor of THE-hotel at Mandalay Bay are rivaled only by those at Ghostbar (tel 702 938 2666, http://www.ghostbar.com), a sleek, futuristic hotspot nestled on the 55th floor of the Palms.Toss back a signature Ghostini (Absolut, Midori and a splash of sour) as you gaze out on the cityscape and ponder how far this desert city has come since its founding just more than 100 years ago.

INFO TO GO

As if the myriad attractions, distractions and titillations offered by Las Vegas weren’t enough of a lure, the commute from the airport also can’t be beat: McCarran International Airport (LAS) is located a mere mile from the Strip, and just five miles from downtown Las Vegas. Serving more than 40 carriers, it’s one of the 10 busiest airports in the world based on passenger activity, with more than 950 flights arriving and departing every day and direct flights to more than 100 U.S. cities. All the major car rental agencies are on-site, and taxis are readily available (the taxi line can often strike fear in the hearts of even the most stalwart travelers, but it moves very quickly).