One of the restaurants I visited on my last trip was PEARL in the MGM. It was fantastic! Food was superb-probably the best Chinese I've had anywhere-SF, Honolulu, etc. The service was outstanding and the decor was gorgeous! I posted a link if you want to check it out but one place said the average price was $25-$35 and ours was much higher. Of course I pigged out as I always do, to the point of being unable to move, because I didn't want to miss anything.
But for a treat and really fine dining, Pearl is the place.

http://www.vegas.com/searchagent/restaurant/ViewRestaurant.do?restaurantId=3516