THEhotel at Mandalay Bay is a graceful tower of glittering gold. It soars 43 stories above the vibrant southern end of the Strip. Connected to the busiest and most multifaceted property in Las Vegas, it provides the best of all worlds for upscale leisure and business travelers -- i.e., unparalleled comfort in an exclusive setting with easy access to all the action the city is celebrated for.THEhotel offers 1,117 one-bedroom suites, each measuring at least 725 square feet. Elegantly appointed, they boast cool tiling with contemporary furnishings and artwork. Among the superb amenities are 42-inch plasma TVs, in-room safes and wet bars. The work desks come with high-speed and wireless internet access. The marble bathrooms have 15-inch LCD TVs, twin vanities, soaking tubs and separate glass-enclosed showers. All of this is enhanced by floor-to-ceiling windows that showcase spectacular Strip, city and mountain views. THEhotel even has a selection of dog-friendly suites.A wonderful culinary experience awaits guests at Mix restaurant and lounge, set high atop the hotel tower. Decorated chef Alain Ducasse is the man behind its divine nouveau French menu, which includes classic Franco-American dishes with global accents, like the seared duck foie gras, lobster Caesar salad and pepper-crusted bison tenderloin. At the lobby level is THEcafé, which serves breakfast and lunch American-style -- but everything has a slightly modern twist. Also, enjoy tantalizing cocktails and billiards at THElounge.When you're ready to pamper yourself from head to toe, the bathhouse spa features 12 treatment rooms offering a comprehensive array of exquisite massages, facials, body wraps and signature experiences (like the Ultimate Spa Experience that combines a body scrub, massage, Fountain of Youth facial and cool citrus manicure/pedicure). Throughout the facility, you'll discover exotic baths, pools of varying temperatures and a lovely waterfall.To exercise the body hit THEgym, a top-notch health club with state-of-the-art Precor cardio equipment and traditional free weights.THEhotel guests always have complete access to Mandalay Bay, the massive 3,309-room resort that directly adjoins it, via a hallway that exits into the Mandalay Bay Theatre's lobby and box office. Its convenience for businesspeople is unrivaled too -- as the Mandalay Bay Convention Center boasts 1.7 million square feet of meeting space. THEhotel is also within easy walking distance of a premium retail complex (The Shoppes at Mandalay Place), a diverse collection of trendy restaurants and bars (from Fleur by Hubert Keller and RM Seafood by Rick Moonen to eyecandy and the House of Blues) and a number of major tourist attractions (Shark Reef). Plus, afternoons can be spent soaking up the sun at Mandalay Bay Beach, an 11-acre paradise-like pool complex.Establishing new standards for design and guest indulgence, THEhotel, near the top of the Strip, is a glorious boutique resort that uniquely encompasses modern luxury in Las Vegas.-- By Renée LiButtiNOTE: MGM Resorts International and Morgans Hotel Group recently announced plans to transform THEhotel into Delano Las Vegas. All of the rooms, bars and restaurants as well as the lounge and spa will be redesigned and relaunched in late 2013.