Diners check out the famed food of chef Alain Ducasse as well as a nice view of Las Vegas at Mix. Photo by Jane Kalinowsky. A private dining cabana peeks out on the rest of the restaurant at Fleur de Lys at Mandalay Bay. Photo by K.M. Cannon.

You're just paying for the view," the caller said, by way of dissing a local restaurant.

"Well, yeah," I thought, suddenly realizing we didn't have much to chat about.

This is, after all, Las Vegas, the Neon Metropolis -- one of the most exciting cities in the world, visually and otherwise. People pay big bucks for "view lots," even more for penthouse views. Why restaurants would be any different is beyond me.

For a few dark years there, we had a dearth of rooms with a view. Then we -- "we," in this case, referring to people with a net worth thousands of times that of my own -- once again decided to capitalize on those towers and lights and purple mountains' majesty, and suddenly we have an embarrassment of riches.

No restaurant -- view or not -- would reach a high degree of success without the food, service and overall atmosphere that are conducive to a transcendent dining experience. But I'll admit to being a sucker for a room with a view. There's something at once relaxing and exhilarating about gazing out over Our Fair City while dining or sipping a drink. Las Vegas has its faults, but being boring is not one of them.

Following are 10 of my current favorite Las Vegas restaurants, many of which are rooms with views.

Note that a former winner's absence from this year's list doesn't necessarily mean said restaurant's star has dimmed, literally or figuratively.

1. Mix, Mandalay Bay -- That Alain Ducasse is one of the world's top chefs makes Mix's aerie location at The Hotel all the more fitting. But Ducasse is clearly grounded, which he proves by playing around with dishes such as barbecued pork with creamy grits and corn bread while still bringing us the spots of haute that made him famous, such as Maine lobster au curry or baba au rhum. Add flawless -- and just friendly enough -- service and, yes, an incomparable view, and it's hard to beat Mix.

2. Fleur de Lys, Mandalay Bay -- The view is of the innovative interior -- restaurant design through the eyes of a party planner -- but what makes Fleur de Lys so special is perfection in food and service as well.

3. Picasso, Bellagio -- The view is of the fountains this time, plus the namesake master's creations and Julian Serrano's culinary art, in which he manages a deft balancing act between his standard-bearers and new innovations, sometimes familiar, but never tired and never weird.

4. Alize, the Palms -- Homegrown celebrity chef Andre Rochat isn't alone at Alize, with the skilled assistance of Jacques van Staden in the kitchen, and the collaboration serves the restaurant's customers well.

5. Eiffel Tower Restaurant, Paris Las Vegas -- In a location you'd naturally figure for a tourist spot, the Eiffel Tower avoids that trap by serving serious food by means of serious service that's never stuffy.

6. Commander's Palace, Desert Passage mall -- Thanks to Hurricane Katrina, the Las Vegas Commander's Palace is left to carry the banner for the time being, and it brings the Big Easy to Sin City quite nicely.

7. Rosemary's -- Michael and Wendy Jordan broke culinary ground when they brought top-notch cuisine to the suburbs and proved that if you serve it, they will come. And those standards have only climbed higher.

8. Todd's Unique Dining -- Todd Clore is among the Strip-veteran chefs who also have dipped their toes into the suburban waters, bringing high-quality, innovative and reasonably priced cuisine to a Henderson strip center.

9. Marche Bacchus -- Authentic French bistro food with, yes, a view -- of a lake, this time -- makes Marche Bacchus special, but an added bonus is that guests can choose their own bottle from the adjacent wine shop and pay just a $10 corkage fee.

10. Sushi Avenue & Steakhouse -- Sushi with fried chicken? Or crabmeat and bananas? Yup, Sushi Avenue isn't afraid to have fun, and great tastes are the result.