<SUBMISSION>
<ACCESSION-NUMBER>0001209191-07-032751
<TYPE>4
<PUBLIC-DOCUMENT-COUNT>2
<PERIOD>20070522
<FILING-DATE>20070524
<DATE-OF-FILING-DATE-CHANGE>20070524
<REPORTING-OWNER>
<OWNER-DATA>
<CONFORMED-NAME>WYNN ELAINE P
<CIK>0001196420
</OWNER-DATA>
<FILING-VALUES>
<FORM-TYPE>4
<ACT>34
<FILE-NUMBER>000-50028
<FILM-NUMBER>07877759
</FILING-VALUES>
<BUSINESS-ADDRESS>
<STREET1>WYNN RESORTS LTD
<STREET2>3145 LAS VEGAS BLVD SOUTH
<CITY>LAS VEGAS
<STATE>NV
<ZIP>89109
</BUSINESS-ADDRESS>
</REPORTING-OWNER>
<ISSUER>
<COMPANY-DATA>
<CONFORMED-NAME>WYNN RESORTS LTD
<CIK>0001174922
<ASSIGNED-SIC>7990
<IRS-NUMBER>460484987
<FISCAL-YEAR-END>1113
</COMPANY-DATA>
<BUSINESS-ADDRESS>
<STREET1>3145 LAS VEGAS BLVD S.
<CITY>LAS VEGAS
<STATE>NV
<ZIP>89109
<PHONE>7027334444
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>3145 LAS VEGAS BLVD S.
<CITY>LAS VEGAS
<STATE>NV
<ZIP>89109
</MAIL-ADDRESS>
</ISSUER>
<REPORTING-OWNER>
<OWNER-DATA>
<CONFORMED-NAME>WYNN STEPHEN A
<CIK>0000904396
<STATE-OF-INCORPORATION>NV
<FISCAL-YEAR-END>1231
</OWNER-DATA>
<FILING-VALUES>
<FORM-TYPE>4
<ACT>34
<FILE-NUMBER>000-50028
<FILM-NUMBER>07877760
</FILING-VALUES>
<BUSINESS-ADDRESS>
<STREET1>3400 LAS VEGAS BLVD SOUTH
<CITY>LAS VEGAS
<STATE>NV
<ZIP>89109
<PHONE>7027917111
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>3400 LAS VEGAS BOULEVARD SOUTH
<CITY>LAS VEGAS
<STATE>NV
<ZIP>89109
</MAIL-ADDRESS>
</REPORTING-OWNER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>doc4.xml
<DESCRIPTION>FORM 4 SUBMISSION
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2007-05-22</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0001174922</issuerCik>
        <issuerName>WYNN RESORTS LTD</issuerName>
        <issuerTradingSymbol>WYNN</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0000904396</rptOwnerCik>
            <rptOwnerName>WYNN STEPHEN A</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O WYNN RESORTS, LIMITED</rptOwnerStreet1>
            <rptOwnerStreet2>3131 LAS VEGAS BOULEVARD SOUTH</rptOwnerStreet2>
            <rptOwnerCity>LAS VEGAS</rptOwnerCity>
            <rptOwnerState>NV</rptOwnerState>
            <rptOwnerZipCode>89109</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>Chief Executive Officer</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001196420</rptOwnerCik>
            <rptOwnerName>WYNN ELAINE P</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O WYNN RESORTS, LIMITED</rptOwnerStreet1>
            <rptOwnerStreet2>3131 LAS VEGAS BOULEVARD SOUTH</rptOwnerStreet2>
            <rptOwnerCity>LAS VEGAS</rptOwnerCity>
            <rptOwnerState>NV</rptOwnerState>
            <rptOwnerZipCode>89109</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock, par value $.01</value>
            </securityTitle>
            <transactionDate>
                <value>2007-05-22</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>G</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionTimeliness>
                <value></value>
            </transactionTimeliness>
            <transactionAmounts>
                <transactionShares>
                    <value>578292</value>
                    <footnoteId id="F1"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0.00</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>23970930</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">As part of estate planning for his family, Mr. Stephen A. Wynn resigned as trustee of four grantor retained annuity trusts (the &quot;Trusts&quot;) created by Mr. Wynn and Mrs. Elaine P. Wynn. As of May 22, 2007, Mr. Wynn is no longer deemed to be the beneficial owner of the 578,292 shares of Wynn Resorts, Limited common stock held in the Trusts, and Mrs. Wynn, who is married to Mr. Wynn, is no longer deemed to have indirect beneficial ownership of the shares held in the Trusts.</footnote>
    </footnotes>

    <remarks>Exhibit List
Exhibit 24.1 - Power of Attorney - Stephen Wynn
Exhibit 24.2 - Power of Attorney - Elaine Wynn

Elaine P. Wynn is a director of Wynn Resorts, Limited. Mrs. Wynn is married to Stephen A. Wynn and, for Section 16 purposes, may be deemed to have indirect beneficial ownership of the shares owned by Mr. Wynn.</remarks>

    <ownerSignature>
        <signatureName>/s/ Kevin Tourek, attorney-in-fact</signatureName>
        <signatureDate>2007-05-24</signatureDate>
    </ownerSignature>

    <ownerSignature>
        <signatureName>/s/ Kevin Tourek, attorney-in-fact</signatureName>
        <signatureDate>2007-05-24</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24.4_189321
<SEQUENCE>2
<FILENAME>poa.txt
<DESCRIPTION>POA DOCUMENT
<TEXT>
                                                             Exhibit 24.1

Power of Attorney

KNOW ALL MEN BY THESE PRESENTS, that the person whose signature appears below
revokes all prior Powers of Attorney relating to Section 16 of the Securities
Exchange Act of 1934, as amended, and appoints each of Kimmarie Sinatra, Kevin
Tourek and John Strzemp as such person's true and lawful attorneys-in-fact and
agents, each with full power of substitution and resubstitution and full power
to act alone and without the other, for the undersigned and in the undersigned's
name, place and stead, in any and all capacities, to execute, acknowledge,
deliver and file any and all filings required by the Securities Exchange Act of
1934, as amended, including Section 16 of such act, and the rules and
regulations thereunder, and requisite documents in connection with such filings,
respecting securities of Wynn Resorts, Limited, a Nevada corporation, including
but not limited to Forms 3, 4 and 5 under such act and any amendments thereto
with the Securities and Exchange Commission thereby ratifying and confirming all
that said attorney-in-fact may do or cause to be done by virtue hereof.

This power of attorney shall be valid from the date hereof until revoked by the
undersigned.

IN WITNESS WHEREOF, the undersigned has executed this instrument as of the 22nd
day of May, 2007.



Signed: /s/ Stephen A. Wynn







                                                               Exhibit 24.2
Power of Attorney

KNOW ALL MEN BY THESE PRESENTS, that the person whose signature appears below
revokes all prior Powers of Attorney relating to Section 16 of the Securities
Exchange Act of 1934, as amended, and appoints each of Kimmarie Sinatra, Kevin
Tourek and John Strzemp as such person's true and lawful attorneys-in-fact and
agents, each with full power of substitution and resubstitution and full power
to act alone and without the other, for the undersigned and in the undersigned's
name, place and stead, in any and all capacities, to execute, acknowledge,
deliver and file any and all filings required by the Securities Exchange Act of
1934, as amended, including Section 16 of such act, and the rules and
regulations thereunder, and requisite documents in connection with such filings,
respecting securities of Wynn Resorts, Limited, a Nevada corporation, including
but not limited to Forms 3, 4 and 5 under such act and any amendments thereto
with the Securities and Exchange Commission thereby ratifying and confirming all
that said attorney-in-fact may do or cause to be done by virtue hereof.

This power of attorney shall be valid from the date hereof until revoked by the
undersigned.

IN WITNESS WHEREOF, the undersigned has executed this instrument as of the 1st
day of August, 2006.



Signed: /s/ Elaine Wynn



</TEXT>
</DOCUMENT>
</SUBMISSION>
