U.S. Cities with the top restaurants, per capita:
A bit outdated, 1984, but my book rates Las Vegas at #4 out of 329 cities. Reno was #1, followed by Seaside, CA; Rochester, HH;
#5, Glens Falls, NY; #6 - SF
I know Las Vegas currently has 2, Mobil 5-star restaurants. I would not be suprised if Las Vegas is now #1 rated per capita.