Las Vegas: world's casino capital, 100+ casinos, top entertainment (Cirque du Soleil, residencies), top dining (celebrity chefs), nightlife clubs, weather (desert, hot summers), no taxes on winnings, day trips to Grand Canyon. Atlantic City: East Coast convenience (NYC 2.5hr, Philly 1hr), beach + boardwalk, lower-cost casinos, smaller scale, off-season deals, struggling but recovering. Verdict: Las Vegas is better for first-timers, weekend trips, and full entertainment experience. AC is better for East Coast residents wanting quick casino trip, families wanting beach+casino combo. Both: drinks free while gambling, hotels offer comps to regular players. Vegas hotel rates start $50/night (weekday off-season) up to $1000+ (weekend luxury). AC always cheaper.