With the opening of Joel Robuchon at the Mansion, and a plethora of upscale venues throughout the Valley, 2007 has to be called the greatest year ever for Las Vegas restaurants.

Joel Robuchon and his more casual L’Atelier de Joel Robuchon, next door, are really wonderful, and for more Three Michelin star dining, there is France’s legendary Guy Savoy at Caesars Palace. The Big Apple’s Mario Batali is now open to further enhance the Vegas dining mystique, causing the ever-trenchant Robin Leach to trumpets this town as “the greatest dining destination in the world.”

Emeril emerged bloodied, but unbowed, from Hurricane Katrina, and in addition to his steakhouse, there is Emeril’s Fish House at the MGM in which to experience his special brand of American cuisine. It all adds up to a hot experience for anyone so inclined visiting Sin City.

Max’s Top 10

1. Social House at Treasure Island*
2. Cafe Martorano at the Rio*
3. Stack at the Mirage
4. Guy Savoy at Ceasars Palace
5. L’Atelier de Joel Robuchon at MGM
6. Sensi at the Bellagio
7. B&B at the Venetian
8. Delmonico’s at the Venetian
9. Lotus of Siam, 953 E. Sahara Avenue
10. Bradley Ogden at Ceasars Palace