<SUBMISSION>
<ACCESSION-NUMBER>0001341004-07-003012
<TYPE>8-K
<PUBLIC-DOCUMENT-COUNT>2
<PERIOD>20071119
<ITEMS>8.01
<ITEMS>9.01
<FILING-DATE>20071120
<DATE-OF-FILING-DATE-CHANGE>20071120
<FILER>
<COMPANY-DATA>
<CONFORMED-NAME>WYNN RESORTS LTD
<CIK>0001174922
<ASSIGNED-SIC>7990
<IRS-NUMBER>460484987
<FISCAL-YEAR-END>1113
</COMPANY-DATA>
<FILING-VALUES>
<FORM-TYPE>8-K
<ACT>34
<FILE-NUMBER>000-50028
<FILM-NUMBER>071258503
</FILING-VALUES>
<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
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</FILER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>wynn8-k.htm
<DESCRIPTION>FORM 8-K
<TEXT>
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      D.C. 20549</strong></font></div>
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      EXCHANGE ACT OF 1934</strong></font></div>
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                Las Vegas Boulevard South</strong></font></div>
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      the appropriate box below if the Form&#160;8-K is intended to simultaneously
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                communication pursuant to Rule&#160;425 under the Securities Act (17 CFR
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                communications pursuant to Rule&#160;14d-2(b) under the Exchange Act (17
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          <tr>
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                communications pursuant to Rule&#160;13e-4(c) under the Exchange Act (17
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 12.55pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div><br></div>
    <div>
      <div id="PGBRK" style="MARGIN-LEFT: 0pt; WIDTH: 100%; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
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    <div>&#160;</div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 12.55pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman, serif;"><strong>Item
      8.01.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Other
      Events.</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 12.55pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 12.55pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman, serif;">On
      November 19, 2007, the Board of Directors of Wynn Resorts, Limited (the
&#8220;Registrant&#8221;) declared a special cash distribution of $6.00 per share of its
      outstanding common stock. This special distribution will be payable on December
      10, 2007 to stockholders of record on November 30, 2007.</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 12.55pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman, serif;">The
      Registrant&#8217;s press release, dated November 20, 2007, announcing the special
      distribution is filed as Exhibit 99.1 to this report and is incorporated herein
      by reference.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 12.55pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
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                No.</u></font></div>
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            <td align="left" valign="top" width="59%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
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          <tr>
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              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 12.55pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: times new roman, serif;">99.1</font></div>
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                Release of Wynn Resorts, Limited, dated November 20,
                2007.</font></div>
            </td>
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    <div>&#160;</div>
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      duly authorized.</font></div>
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      20, 2007</font></div>
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                RESORTS, LIMITED</font></div>
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            <td valign="top" width="3%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
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            <td valign="top" width="34%" style="PADDING-BOTTOM: 2px"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
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                John Strzemp</font></div>
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            <td valign="top" width="34%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="3%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
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                Financial Officer</font></div>
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<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>wynnex99-1.htm
<DESCRIPTION>PRESS RELEASE
<TEXT>
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  <head>
    <title>wynnex99-1.htm</title>
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    <div>&#160;</div>
    <div>
      <div>&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 12.55pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman, serif;">WYNN
        RESORTS DECLARES CASH DISTRIBUTION</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 12.55pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 12.55pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 12.55pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 12.55pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman, serif;">LAS
        VEGAS--(BUSINESS WIRE)&#8212;November 20, 2007--Wynn Resorts, Limited (Nasdaq:WYNN),
        announced today that its Board of Directors declared a cash distribution
        of
        $6.00 per share on its outstanding common stock.&#160;&#160;This distribution
        will be payable on December 10, 2007, to stockholders of record on November
        30,
        2007. The stock will begin to trade ex-dividend on November 28,
        2007.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 12.55pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 12.55pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman, serif;">For
        U.S. federal income tax purposes, the payment of the cash distribution will
        be
        subject to tax as ordinary dividend income to the extent that the distribution
        is paid out of our "earnings and profits" as determined after the close of
        our
        2007 fiscal year on December 31, 2007.&#160;&#160;Such dividend income will
        generally be eligible for the maximum 15% U.S. federal income tax rate available
        to non-corporate U.S. stockholders.&#160;&#160;The distribution of cash in
        excess of our earnings and profits for our 2007 fiscal year will be treated
        as a
        tax-free return of capital to the extent of the stockholder's adjusted tax
        basis
        in our shares, and thereafter as gain from the sale or exchange of a capital
        asset.&#160;&#160;Following the close of our 2007 fiscal year and upon
        completion of an earnings and profits evaluation, we will make appropriate
        disclosure as to the portion of the cash distribution that was paid out of
        our
        earnings and profits for the 2007 fiscal year.&#160;&#160;Stockholders are urged
        to consult with their financial and tax advisors regarding the receipt of
        the
        cash distribution.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 12.55pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 12.55pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 12.55pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman, serif;">Wynn
        Resorts, Limited is traded on the Nasdaq Global Select Market under the ticker
        symbol WYNN and is part of the NASDAQ-100 Index. Wynn Resorts owns and operates
        Wynn Las Vegas (www.wynnlasvegas.com), a luxury hotel and destination casino
        resort located on the Las Vegas Strip. Wynn Las Vegas features 2,716 luxurious
        guest rooms and suites; an approximately 111,000 square foot casino; 22 food
        and
        beverage outlets; an on-site 18-hole golf course; approximately 223,000 square
        feet of meeting space; an on-site Ferrari and Maserati dealership; and
        approximately 76,000 square feet of retail space. On September 6, 2006, Wynn
        Macau, a destination casino resort in the Macau Special Administrative Region
        of
        the People's Republic of China, opened. Wynn Macau (www.wynnmacau.com) currently
        features 600 deluxe hotel rooms and suites; approximately 130,000 square
        foot
        casino; casual and fine dining in five restaurants; approximately 26,000
        square
        feet of retail space; a health club, pool and spa, along with lounges and
        meeting facilities.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 12.55pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 12.55pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 12.55pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman, serif;">CONTACT:
        Wynn Resorts</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 12.55pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman, serif;">Samanta
        Stewart, 702-770-7555</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 12.55pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 12.55pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman, serif;">SOURCE:
        Wynn Resorts, Limited</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 12.55pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
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