Mark-

During my brief stint reviewing restaurants for CityLife, and my time eating at good places before that, I'd make the following recommendations

If money is no object:

Nobu - Among the best Japanese in the world

Picasso (at Bellagio) -- combine decor that seats you next to Picasso originals with great food and it's one of the best in town

Sea Blue (MGM) -- Great new seafood place from chef Michael Mina (Aqua, etc)

Andre's (two locations) -- romatic French

Bally's Sterling Brunch -- worth every penny for a weekend brunch

For MID-RANGE stuff I'd recommend:

The Burgundy Room (Lady Luck) -- Superb food critic Max Jacobson and I discussed it today over Hold Em. It's the top of downtown gourmet rooms

Simon Kitchen (Hard Rock) -- Great spot to see celebrities and great food

Bootlegger -- just ask Mike Skelton

Samba (Mirage) -- a carnivore's dream

Innexpensive:

Chicago Joe's -- brilliant homestyle Italin downtown

Paymon's -- great mediterranean in two locations

Those are just a few that come to mind. email me for specific selections