Since I haven't eaten in every restaurant in Las Vegas, I can't definitely say what is the best one but, at this point, my favorite place is Charlie Palmer Steak, at the Four Seasons (inside the Manadalay Bay "campus").

The service is very attentive and cordial. They have found a way to ask you when you need anything, keep your glasses filled, and otherwise attend to your needs without making a huge presence and interrupting your meal. In other words, they're there when you need them but not when you don't. If you leave the table to look at some of the art or the bar or go to the bathroom, you'll come back to find a fresh napkin at your seat. Little touches that go a long way.

I have had course after course of food there and every individual bite has been delicious. My date and I always share everything we order so that we can try more menu items. There may be something that isn't perfect on the menu but I haven't found it.

We had the beef tartare. Out of this world. As always, the oysters. Perfect. The foie gras had the most intense flavor. You can eat a sliver the size of a peanut and enjoy the taste for a full minute. We shared a ribeye steak, prepared rare, which rivaled the quality of any steak at any restaurant I've been to.

At one point in the meal, the sommelier made a generous gesture to my date. Another couple had ordered a $5,000 bottle of Screaming Eagle wine. As is customary with wine, you don't pour the last few drops. Well, he put it in a glass and allowed my date to have it. It was just a sip but she said it was outstanding. It was very nice since we're not going to be buying $5,000 bottles of wine anytime soon, so it's something we normally wouldn't have.

The sommelier is knowledgeable and pleasant. He knows his wines and will be happy to find a wine within your price range that works for your meal. He doesn't try to get you to spend more than you were prepared for.

For dessert I had the sencha green tea and the creme brulée. The creme brulée ... well... I'm running out of cliches... but it's beyond belief. There's a chocolate and a vanilla one. When you try the vanilla you'll say it's the best creme brulée you've ever had. Then you try the chocolate and you say it's even better. Then the vanilla... you get the picture.

With a $200 bottle of Chateauneuf de Pape red, the total for three people was $450 (plus $90 tip). Dinner was comped because our friend bets big on blackjack at the casino. They also have a four- or five-course tasting menu for $55 a person, or $75 a person with wine pairings. It includes an appetizer, soup or salad, entree and dessert, so if you want to have a fantstic dinner for an affordable price, that may be a good option for you.

Charlie Palmer Steak Las Vegas

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