The Eiffel Tower Restaurant's interior decor is sleek and streamlined, as the real visual show is beyond the windows. Photo by Ralph Fountain.

Hide its light under a bushel? Not Las Vegas. Lights -- and glitz, and glitter, and all of that associated stuff -- are a valued commodity in this town, one of the big draws that yanks 'em out of the hinterlands for a shot at some of the reflected glow.

And what better way to deliver that glow than via a dining room with a view? There have long been a number of those sprinkled around town, though the owners of some of them apparently decided, consciously or unconsciously, that the lofty location and resulting parade of tourists precluded attention to pesky little details like fine food or superlative service.

Not, it turns out, the Eiffel Tower Restaurant at Paris Las Vegas. Chef Jean Joho, who runs the place for Lettuce Entertain You (one of those soulless restaurant corporations), has plenty of experience with rooms with views at his Everest, which is on the 40th floor of the Chicago Stock Exchange. While Chicago gets its share of tourists it's no Las Vegas, and that may very well be the reason Joho has managed to make this room with a view on one of the world's busiest tourist streets feel like anything but a tourist restaurant.

Service: Perfect. Our waiter, managing the usual "where're you from" more tactfully than most, actually seemed thrilled when we said we were locals and proceeded to chat us up while flawlessly attending to our every need. He was possessed of just enough of the we're-in-the-same-club camaraderie (which can also be seen as siege mentality, but never mind ...) that is among Las Vegans' most common collective charms.

Atmosphere: Ditto. The Eiffel Tower Restaurant's interior design is sleek and simple, which is just as it should be when attention is so naturally drawn beyond the windows. Our table was on the front row, overlooking the Bellagio fountains, and since we arrived not long before dusk, we were able to revel in the magic of all those lights twinkling into being as the valley donned its bowl-of-gems evening finery.

Food: Ditto again. I was somewhat mystified by the "farm-raised" chicken ($29.95). Let's see; there's free-range chicken and ... wouldn't everything else be farm-raised, including those on factory farms? This shall remain one of the enduring mysteries of our culinary times -- right up there with fish tenderloin -- but never mind; the chicken, which was lightly herbed and had been gently roasted, was more moist and tender and flavorful than any chicken, farm-raised or not, has a right to be.

I ordered the Tournedos Rossini ($48.95) rare, but not only was the tenderloin rare (and just right), so was the foie gras that topped it -- more rare than I'd have preferred. I'm sure they'd have been happy to give it a flip in the saute pan had I asked, but I forged ahead, and ended up quite happy with the duo and the little potato gaufrette on which it rested.

Cream of asparagus soup ($14.95) was divine velvet, with a round of Parmesan flan providing a touch of richness.

Roasted duck breast ($16.95) had been artfully fanned and paired with duck confit in a traditional dish that proved why some of those older traditions should long continue to be honored.

Even the breads, delivered individually in slices and rolls (baguette slices, and multigrain and French rolls) were perfect.

How could we not end with a souffle? Chocolate it would be. We didn't really think we'd do more than taste it, our dinners being somewhat on the rich side, but of course we shoveled away.

The wine list was extensive and varied, but it didn't have a lot of unknown-quantity bargains; we went with a 2001 Lang & Reed Cabernet Franc ($69), which was just as we'd expected.

Pricey? Oh, heck yeah; the boss is going to hate this one. But with real estate like this, you have to pay the freight somewhere. And in this room with a view, they don't do it by cutting corners.

Las Vegas Review-Journal restaurant reviews are unannounced and done anonymously at Review-Journal expense. Contact Heidi Rinella at 383-0474 or e-mail her at hrinella@reviewjournal. com.