HTRC you are a wiseass
BP- If I had to pick one it would be The Palm at the forum shops. But they are everywhere so if you want one that is great and unique to Las Vegas then Prime at The Bellagio is my pick.
The Steakhouse at Circus Circus is also fantastic. Maitre de/Manager is Ronny and he will take care of you.
Brock, Ruth Chris is another great one!
Michaels is always voted one of the top places in the city.
I will be in Vegas in a few weeks and will have to try it and Charlie Palmers because I have been everywhere else on the list except them.