Simply.  Amazing.\n\nLe Cirque is one of those culinary institutions with a well-deserved reputation for outstanding food and service.  I've wanted to try the flagship in Manhattan... but when I saw the reviews for the Vegas location, I decided to give it a try.\n\nLocated inside the posh & glamorous Bellagio hotel, the dining room at Le Cirque overlooks the famous fountain show.  Every fifteen minutes, the fountains come to life through the windows (set to the low-level ambient music of the restaurant instead of tunes you'd be hearing outside).  The decor is circus-themed but very tasteful and subtle.  No scary grinning clowns on the walls.  The tableware features cute little monkeys.  Even though I had no reservation, they took my name and seated me in the lounge for a pre-dinner cocktail... and then called me by name for the evening.  Very personal touch.  The staff were friendly and humorous, and it was easy to talk to them and ask questions during the meal.\n\nI ordered the Degustation Menu, which was an exercise in dining etiquette.  I took a course several years ago about using the proper silverware during formal meals, but these dishes presented me with a number of challenges with silverware I've never even seen before.  Fortunately, the staff didn't comment when I used my salad fork to eat the oyster course.  Oops.  The courses were each exquisite in appearance and taste.  I started with the tiniest oyster and a dollop of caviar, which was creamy and delicious.  The opening lobster salad \"Le Cirque\" was a well-matched jumble of flavors, piled high in a cucumber shell.  The sauteed foie gras was perfectly cooked and seasoned - I've had foie that's over-salted, but this was amazing and the \"verjus\" sauce was rich and bold with unfamiliar but delicious flavor.  The paired pinot gris was so perfect and sweet that I asked the sommelier to give me the name of it - I will be looking for this wine as a staple at home.  Mmmm.\n\nThe paupiette of sea bass was really the dish I was most looking forward to, and it didn't disappoint.  This signature dish was just simply divine.  Sitting in Le Cirque, watching the fountains, sipping the same pinot noir that had been reduced to make the sauce... I just wanted to close my eyes and revel in this moment.  Heaven!  The next course was yuzu-glazed duck, and it was probably my least favorite dish of the menu - but it was still excellent.  This was a dish more traditional in flavor and tone.  Duck with citrus is tried and true, not very exciting, but this was well-executed.  At this point I was quite full (and also quite drunk from the wine pairing), and both anticipating and dreading the arrival of dessert.  \n\nThe meal ended with pre-dessert (blood orange gelee and foam surrounding a rich pannacotta) and then a huge assortment of desserts.  I can see why they'd call this \"dessert fantasy\" - there were handmade petit fours, a gorgeous souffle with a strawberry cream sauce, and a spoon of tangy and perfect sorbet.  I tasted almost everything but didn't make it very far into the course before I was too full to consider another bite.  This made me sad - I wanted to finish it all!  But the waiter brought me a copy of the menu (so I could know the name of that fabulous pinot gris) and a cute little box with truffles inside.  \n\nEverything was perfect.  The atmosphere, the staff, the service, the food, everything.  Given the price, I wouldn't want any disappointments.  The full tasting menu is $125... the standard wine pairing is $65... the signature champagne framboise appertif is $22... and the hot tea I requested with dessert is $4.50.  This is, by far, the most expensive meal I've ever eaten.  But I think it was worth every bite.  The experience filled two hours and I stumbled away into the night, happily sated in both body and soul.