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Five-star dining, the Grand Canal, gardens to shame Versailles--all this and Elvis too

* THE LAS VEGAS STRIP IS THE CITY AS BUFFET TABLE: A 5-MILE-long sampler of original Picassos, velvet Elvises, foie gras, shrimp cocktails, the Eiffel Tower, and eyeful showgirls, all preening in anticipation of the 33 million visitors who come here annually.

Vegas aims to please all 33 million.

Vegas is about romance, bawdiness, naughtiness, and good clean fun, about dreams dashed and fantasies fulfilled. It is Venetian, Parisian, Dionysian, and Promethean, ever-changing, ever-ready

This new Las Vegas is spectacular, yes. But it offers more sustaining pleasures as well. The city has become a capital of fine dining. And the same passion (and ample cash) that has funded the lavish new hotels has been applied to gardens that give Versailles a run for its money.

Singing fountains. Grand canals. Edenic gardens. Angels who ascend skyward to retrieve your bottle of wine. It's all a bit overwhelming. But then, in Las Vegas, hasn't overwhelming always been the point?

Spectacle

In its latest incarnation, Las Vegas aspires to elegance. The 1998 opening of Bellagio, with its dancing fountains on an 8-acre lake, upped the ante for the rest of the town. Soon afterward rose the Venetian and Paris Las Vegas, both boasting themed architecture far beyond the miniature-golf-course-on-steroids design that had long prevailed here. On the other hand, some of the most enjoyable Las Vegas attractions are lesser-known and decidedly more offbeat. Here's Sunset's roster of you-just-gottasee-these. Area code is 702 unless noted.

Resorts

Bellagio Resort & Casino. When the fountains out front start dancing to the strains of "Singin' in the Rain," the synchronized cascades soaring 250 feet into the air, it's easy to believe in the promise of the New Las Vegas. The rest of the resort achieves the same lofty level: mosaic floors made of imported Italian tile, a glass-domed conservatory, and works by Monet and Degas. The fountains are best experienced at night, with performances every 15 minutes from 6 to midnight. 3600 Las Vegas Blvd. S.; (888) 987-6667 for hotel information, 693-7111 for attractions.

New York-New York Hotel & Casino. Give me your wired, your bored, your shuttled masses yearning to eat free? Who knows what Statue of Liberty poet Emma Lazarus would have come up with for this New York-themed mega hotel. Lots of New York noshes, as well as a Motown Cafe (which seems more appropriate for a hotel called Detroit-Detroit, but who are we to quibble?). 3790 Las Vegas Blvd. S.; (800) 693-6763.

Paris Las Vegas Casino Resort. Its Eiffel Tower ($8 for the elevator ride; 946-7000) is only half the size of the original. But at 450 feet, you're both high enough for a panorama and low enough to take in the action down below, especially Bellagio's fountains. The hotel's street-level facade, which mimics Parisian landmarks such as the Louvre, feels oddly real. 3655 Las Vegas Blvd S.; (888) 266-5687.

Venetian Resort/Hotel/Casino. The least cartoonlike of the theme hotels that have opened in the last 10 years, the Venetian is best known for its Grand Canal and the plaza based on Piazza San Marco: One drink at the plaza restaurant, Canaletto, and you expect to see a grand doge wander by. Don't miss the frescoed corridor between the main lobby and the casino: It, too, is one of the grandest spaces in Las Vegas. 3355 Las Vegas Blvd. S.; (800) 494-3556

Other attractions

Casino Legends Hall of Fame. This is one of the few places in town where you can learn about the evolution of Las Vegas as a resort. The museum shows videos and displays memorabilia from historic hotels. The gift shop has a large collection of vintage gaming chips, which have become a hot collectible. 7 A.M.-9 P.M. daily; $4 but vouchers for free entry are available in the hotel. Tropicana Resort & Casino, 3801 Las Vegas Blvd. S.; 739-5444.

Elvis-A-Rama Museum. We were all shook up when we found ourselves watching an Elvis impersonator on a small backroom stage one Monday afternoon. He may not have been real, but the Elvis artifacts are: automobiles, a boat, and outfits including jumpsuits the King wore onstage in Vegas. 10-6 daily performances at 12, 2, 4, and 5; $9.95. 3401 Industrial Rd.; 309-7200.

Titanic: The Exhibition. Iceberg vs. ocean liner: Ocean liner loses. It's a simple story but one of enduring fascination. This recently opened exhibition features salvaged Titanic artifacts, including a 1,200-pound door. 10-10 daily; $15.95. Rio Suite Hotel & Casino, 3700 Flamingo Rd.; 252-0315.--M.J.

Dining

You might ask how a desert town known mainly for the $5.95 buffet got to be an American capital of cutting-edge cuisine. It all started with Wolfgang Puck, who in 1992 opened a branch of his Los Angeles restaurant, Spago, in the Forum Shops at Caesars Palace. Customers came in droves, proving the city was hungry for inventive fare. Resort planners sat up and took notice. By the time Bellagio and Mandalay Bay opened, each with more than a dozen restaurants, resorts were competing with each other to lure the nation's top chefs to open culinary outposts.

Flash is part of the dining fun here. Hope Diamond-size chunks of black truffles, wine lists with 1,000 choices (and prices to match), water shows, aerial acts, live swans, priceless artwork--you'll find them all. Such grandeur doesn't come cheap. But there are still good values among the new restaurants, particularly at lunch (the dinner prices we quote are for a three-course meal for one without wine or tip). Reservations are strongly suggested (call a week or two in advance), but you should have less trouble getting a table if you dine at off-peak hours.

We present 10 of our favorites. All are inside resorts, most right on the Strip, two just off. Loosen your belt and come play.

Aureole. "A bottle of the Opus One," you tell the sommelier. He repeats your request into his tiny headset. Then you watch as Aureole's "wine angel" rises, Peter Pan-like, up the restaurant's 42-foottall glass wine tower to retrieve your selection and pop it into her holster.

The wine tower alone is worth a trip to Aureole. But don't pass up chef-owner Charlie Palmer's silky duck mousse, halibut in buttery lobster sauce, and the best warm, oozy chocolate cake in town. Wine service is enthusiastic and knowledgeable, the list long on French bordeaux and California Cabernets. Eat in the main dining room, or in the swan court with views of yes, live swans and a waterfall. Mandalay Bay, 3950 Las Vegas Blvd. S.; 632-7401. Dinner ($65, $90 for five-course tasting menu) daily

Border Grill. In a land of vast, mall-like interiors, Border Grill boasts a rare commodity: outdoor dining. The setting, overlooking Mandalay Bay's pool, could be a cabana somewhere in Ixtapa; L.A. chefs Mary Sue Milliken and Susan Feniger serve south-of-the-border fare that includes plantain empanadas drizzled with chipotle salsa, and garlic-marinated grilled skirt steak. Mandalay Bay, 3950 Las Vegas Blvd. S.; 632-7403. Lunch ($25) and dinner ($33) daily

Buffet at BeUagio. The Las Vegas classic--the all-you-can-eat buffet--is alive and well here, but risen far above its humble beginnings. Live cooking stations, adroit use of consistently good ingredients, and an international assortment of dishes make this a standout. The weekend champagne brunch offers classic breakfast fare plus surprises such as mu shu pork pizza and seared non-crusted salmon. Bellagio, 3600 Las Vegas Blvd. S.; 693-8111. Breakfast ($10), lunch ($13), and dinner ($25) daily; champagne brunch ($18) Sat-Sun.

Chinois. Wolfgang Puck's spin-off of his Santa Monica restaurant delivers great value and terrific Hong Kong--inspired flavors. Dishes like shrimp and lobster potstickers and Chinese chicken salad (with candied cashews and a wasabi kick) arrive in generous portions, meant to be shared. Forum Shops at Caesars Palace, 3500 Las Vegas Blvd. S.; 737-9700. Lunch ($15) and dinner ($25) daily.

Napa. In the casino below, slot machines chink and aerial acts fly. Up on the second story, chef Jean-Louis Palladin's dining room seems serene--somewhat deceptively, for acrobatics (of a culinary nature) are going on here too.

Our advice: Order the six-course chef's tasting, not listed on the menu but available by special request. Then let the sommelier do his thing, pairing a wine with each course. In one evening, we tried a terrine of black truffles, foie gras, and suckling pig; a cold and briny belon oyster with pork sausage crepinette; rock shrimp and white truffle risotto; pastrami squab cured for 18 hours with molasses and spices ("For this powerful dish, the powerful 1996 Madrigal Petite Syrah," the sommelier explained); and roasted bananas with rum.