Wynn Resorts reports stock update

7 Mar 2008

LAS VEGAS, Nevada -- (PRESS RELEASE) -- Wynn Resorts, Limited (NASDAQ: WYNN) announced today that 16.985% percent of the $6 cash distribution paid to its common stock holders on December 10, 2007 will be treated as an ordinary qualifying dividend; the remainder will be considered a nondividend distribution for federal tax purposes.

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 and Wynn Macau. Wynn Las Vegas, a luxury hotel and destination casino resort located on the Las Vegas Strip 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 74,000 square feet of retail space. Wynn Macau is a destination casino resort in the Macau Special Administrative Region of the People's Republic of China and currently features 600 deluxe hotel rooms and suites; approximately 205,000 square foot casino; casual and fine dining in five restaurants; approximately 46,000 square feet of retail space; a health club, pool and spa, along with lounges and meeting facilities.

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	Wynn Resorts reports stock update 7 Mar 2008 LAS VEGAS, Nevada -- (PRESS RELEASE) -- Wynn Resorts, Limited (NASDAQ: WYNN) announced today that 16.985% percent of the $6 cash distribution paid to its common stock holders on December 10, 2007 will be treated as an ordinary qualifying dividend; the remainder will be considered a nondividend distribution for federal tax purposes. 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 and Wynn Macau. Wynn Las Vegas, a luxury hotel and destination casino resort located on the Las Vegas Strip 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 74,000 square feet of retail space. Wynn Macau is a destination casino resort in the Macau Special Administrative Region of the People's Republic of China and currently features 600 deluxe hotel rooms and suites; approximately 205,000 square foot casino; casual and fine dining in five restaurants; approximately 46,000 square feet of retail space; a health club, pool and spa, along with lounges and meeting facilities.