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LET'S FACE IT. LOS ANGELES HAS A BIT OF AN OBSESSION WITH LAS VEGAS. ITS ENVIRONS FILL OUR TELEVISION SCREENS WITH SHOWS LIKE CSI AND THE APTLY NAMED LAS VEGAS. Hollywood can't get enough of it, from Honeymoon in Vegas and Leaving Las Vegas to 3,000 Miles to Graceland and more recently, The Cooler.

Maybe our attraction is based on the similarities between the two cities. Both sprang up from the desert. Both are entertainment capitals of one kind or the other. The big money, however, is riding on a slightly more discerning bet: While we Angelenos consider ourselves to be urbane, sophisticated intellectuals, we also experience times when we want to chuck all that and just have some fun. During those times, it's nice to know Las Vegas is there--just a few hours to the east--and will welcome us with open arms.

Of course, sophistication is abundant these days in Las Vegas as well. During the past several years the city has undergone a renaissance of sorts, sprouting new, ultra-luxurious hotels and restaurants that can stand shoulder to shoulder with any here on the coast.

But in Las Vegas, every room, every environment, every vista, seems to have been designed with equal parts fantasy and spectacle--as if Willy Wonka suddenly decided to build dream factories for adults, judging by the economic growth the city has experienced as a result of these fantastical properties, however, Las Vegas has found a formula for sweet success, and--thank your lucky dice--it isn't letting go.

LAS VEGAS HOTELS: OASIS OF SPLENDOR AND DELIGHT Accommodations in Las Vegas run the gamut. For an economical and earnestly retro room, try the Tam O'Shanter Motel on the Strip. Built in 1957, it's one of the few gems left from that era. On the other end of the scale, there's the Penthouse Suite at the Bellagio, offering 2,000 square feet of deliciously decadent luxury.

Most visitors to Vegas, however, fall somewhere between those two extremes, and luckily, so da the hotel offerings.

Having just celebrated its tenth anniversary fast December, the MGM Grand is heading into its second decade of stylish success. This elegant hotel features more than 5,000 guest rooms in its four soaring towers, as well as 30 more deluxe villas in The Mansion, the property's "hotel within a hotel."

Five outdoor swimming pods and 170,000 square feet of gaming provide guests with plenty to see and do. But one "don't miss" attraction at the MGM Grand is The Lion Habitat.

With a lion as part of its logo, the hotel hardly could have chosen a better exhibit. A showcase for public education about and appreciation of these magnificent creatures, the habitat houses six adult lions daily. There's a see-through walkway that tunnels in and around the habitat, so guests can see the animals from a variety of angles.

After an exciting day enjoying all that "The City of Entertainment" has to offer, guests can unwind at the MGM Grand Spa. Visit one of the saunas, steam rooms, whirlpools, or relaxation lounges before giving yourself over to a relaxing facial or a stress-relieving massage.

For those who dream of living the pampered rife--something along the lines of ancient royalty, perhaps--the Luxor Las Vegas may be just the place. Named for the historic kingdom in Upper Egypt, the Luxor Resort and Casino features the kind of opulence that would make even Cleopatra happy.

Each of the 4,408 rooms embodies the attention to detail evident throughout the hotel. Choose a Pyramid room and ride the "Inclinator"--as opposed to the elevator--up to your room. Or opt for a Jacuzzi Suite and sink into your own private whirlpool.

The Luxor boasts 120,000 square feet of casino space, plus a lavish poker room. And just like the queens and pharaohs of old, you can work out the rigors of your day at a refreshing oasis. The Luxor's Oasis Spa offers healing hands and soothing waters to ensure rest and rejuvenation. Even better, it's open 24 hours!

While the Luxor is suffused with the look and feel of ancient Egypt, numerous other hotels in Las Vegas showcase different "location" themes. One of the most visually intriguing is New York-New York Hotel & Casino.

A classic re-creation of the Manhattan skyline, New York-New York features 12 "skyscrapers"--each a one-third replica of its East Coast original--housing 2,024 guest rooms. You can stay in the Empire State Building, visit the Statue of Liberty, or walk across a 300-foot-long replica of the Brooklyn Bridge.

Guests at New York-New York stroll through a streetscape that looks eerily Like a neighborhood in Tribeca Sip an espresso at a sidewalk cafe, shop in Soho Village, or munch on a slice of New York style pizza. Then, when you're ready for some excitement, climb aboard the Manhattan Express.

This replica of a traditional Coney Island roller coaster towers 203 feet at its highest point, drops a dizzying 144 feet, and reaches speeds of up to 67 mph. it features the world's first "heartline" twist-and-dive maneuver that simulates a barrel raft in a jet fighter.

After the roller coaster gets your blood pumping, head over to the casino for more thrills. With 84,000 square feet of themed gaming, you can play poker in Greenwich Village or roulette in Times Square--it's up to you, at New York-New York

Other spectacular themed resorts on the Strip include the Venetian, complete with a Grand Canal and gondolas; Paris Las Vegas, featuring a half scale replica of the Eiffel Tower; and Caesars Palace, with its Romanesque design and magical "night-today" ceiling.

For those Vegas visitors who prefer to be away from the bright lights and 24 hour bustle of the Strip, the Hyatt Regency Lake Las Vegas Resort, Spa & Casino provides a luxurious alternative.

Set on the shores of a private 320-acre lake, the resort's guest rooms offer a view of either the water or the surrounding mountains. Sun yourself on the white sandy beach, slide down the water slide, or play a round on one of the two championship golf courses. The Spa Moulay and Fitness Center will keep you relaxed, in shape, and focused for a winning evening at Casino Baraka, which offers more than 170 slot machines and gaming tables.

To help guests take full advantage of the resort's pristine set ring, an "Adventure Concierge" is on call. Adrenaline junkies can arrange for a hiking, kayaking, four-wheeling, or helicopter tour to explore the surrounding sites--including Red Rock Canyon, the Valley of Fire, the Colorado River, or the Grand Canyon.

LAS VEGAS A LA CARTE

While every hold in Los Vegas has a range of on site restaurants and cafes to accommodate you for breakfast, lunch, dinner, and a midnight snack, sometimes it's nice to see what's on offer at different locales. Besides, since the quality of dining choices has risen dramatically in the last ten years, there's no reason not to go for the best.

For Southland citizens, many of the names on the Las Vegas dining scene will be familiar, as several of L.A.'s favorite eateries have opened Las Vegas locations Fans of the irresistible Italian dishes at Valentino in Santa Monica will be right at home at Valentino at The Venetian Wolfgang Puck is a veritable Las Vegas legend now, with Spago and Chinois at the Forum Shops at Caesars, Lupo at Mandalay Bay, and Postrio at the Venetian Grand Canal Shoppes.

And the list, deliciously, goes on. Just as executive chef Helene An of Crustacean introduced us to the fusion flavors of Euro-Vietnamese cuisine at her restaurant in Beverly Hills, the An family has now introduced Crustacean Las Vegas and Prana Lounge on Las Vegas Boulevard. Reminiscent of the legendary Metropole of French colonial Vietnam, the space is at once elegant and exotic. Although vast at 18,000 square feet, Prana's design scrupulously abides by the Chinese principle of Feng Shui.

Favorite bites from the Big Apple have found their way to Vegas as well. For years New Yorkers have flocked to Lutece for its modern take on fine French cuisine. The restaurant's Las Vegas location in The Venetian is equally stunning. Another longtime New York powerhouse, Le Cirque, works its culinary magic in a gorgeous, silk-tented space al the Bellagio. Straight from Soho, Fiamma at the MGM Grand infuses its dishes with the hearty flavors of Italy. And it's no surprise that New York-New York Hotel offers some of the best of the five boroughs, including delicious regional fare at America and Nathan's Famous Hot Dogs from Coney Island.

A JACKPOT FOR SHOPPERS

Once you've won a small fortune at the craps table, you'll find no shortage of places to spend it. Las Vegas is a mecca for conspicuous consumption, as most hotels house a variety of shops offering everything from postcards to posh designer duds.

For the true shopping aficionados--those who want the most choices under one roof--Las Vegas' newly expanded Fashion Show should be the first stop.