M Resort Spa Casino is a Forbes Travel Guide Four Star-rated resort located on more than 90 acres on the southeast corner of St. Rose Parkway and Las Vegas Boulevard. Situated higher in elevation than other resort-casinos on the Las Vegas Strip, M Resort provides optimal views of the world-famous Las Vegas skyline from its guest rooms, suites, conference center and restaurants. The resort offers 390 guest rooms and suites, over 92,000 square feet of gaming, multiple restaurants and bars, more than 92,000 square feet of meeting and conference space, a state-of-the-art spa and fitness center and a 100,000 square foot events piazza. M Resort is operated by Penn National Gaming, Inc.