Of course you’ve heard: what happens in Vegas stays in Vegas. This includes your trysts, troubles, worries and your bank account. A more applicable motto for Sin City refers to its most luxurious hotel rooms: if you have to ask, you can't afford it.

If you're a whale, you can luxuriate free in just about any of the poshest penthouses in the most upscale resorts in Vegas. A whale is a wealthy usually male, gambler with a fat bankroll, and will put as much as $100,000 on each turn of a card or spin of the wheel. A whale's free penthouse suite in any of a dozen of the most luxurious hotels lists for from $5,000 to $50,000 a night. Not only are the suites comped (free) for as long as the male whale is putting heavy money on the casino tables, but so is everything ... and I mean everything ... else. Food and drink 24-7, ladies, limo service, ladies, spa, massage, ladies and entertainment. Did I mention ladies?

For example, wealthy gamblers who come to Vegas and are prepared to spend considerable money, some of the most luxurious accommodations are at the Palms Resort. For a mere $40,000 a night, you can occupy the Hugh Hefner Sky Villa, an enormous individual apartment atop the hotel.

It includes two bedrooms, formal dining room, study, living room, a massage room, Jacuzzi, sauna and a playground of a bed. It’s round, electronically rotating and just below a large ceiling mirror. While riding that merry-go-round, you can reach for much more than just the brass ring.

Only in Vegas would owners of one of the most luxurious resorts, Mandalay Bay, feel the necessity to build a hotel-within-a-hotel, the Four Seasons Las Vegas. It perches on the top five floors of Mandalay Bay, and the average room charge is $500 to $3,500 a night.

Mandalay Bay, true to its Caribbean theme, has the largest pool area in Vegas, including an expansive sandy beach and an artificial wave-maker where guests can actually ride surfboards and pretend they’re hanging ten in Holululu or Malibu.

No list of top hotels for Vegas is complete without Caesars Palace. It was the first super-luxury resort on the Strip (Las Vegas Boulevard) when it went up a half-century ago. It’s still a wonderful resort, not only because of its magnificent rooms and suites, but Caesars is a city unto itself.

It has a large shopping mall, designed as a Roman forum, with the ceilings constantly turning colors to simulate dawn, day and sunset. In the movie, "Rainman", Tom Cruise and his autistic brother, Dustin Hoffman, indulged in Caesars’ penthouse luxury.

According to Forbes Magazine, The Mansion at MGM Grand competes to be one of the most expensive hotel suites in the U.S. The list price is $5,000 a night for what is actually a one-bedroom villa with its private indoor pool. Wrap-around, floor-to-ceiling windows provide a wonderful view of Vegas, night and day.

You can't go wrong in finding luxury in Las Vegas hotels. Well, not unless you really want to go wrong and can afford it.