The Los Angeles Times on Thursday released its Top 10 Best Nightclubs to celebrate New Year’’s Eve 2008 in Las Vegas. Before we give you the breakdown, remember that reservations should be made far in advance. Vegas is packed on New Year’s Eve.

Here’s a rundown of the 10 best:

1. Privé: The Opium Group brings South Beach spectacle to the Sin City scene when the 12,000-square-foot Vegas version of its celebrity-stuffed Miami-based hot spot officially opens inside Planet Hollywood on New Year’s Eve. The interior features crystal chandeliers, a fireplace and faux elephant trunks. Though Privé has yet to release its roster of special guests, if the famous faces who frequent the Miami outlet are any indication (Leonardo DiCaprio and Eva Longoria are just two of the many celebs that have been spotted there), expect a paparazzi’s dream come the ‘08 grand opening. (3500 S. Las Vegas Blvd., [702] 596-4333, $200 per person)

2. The Bank: This new concept courtesy of the Light Group (which operated the space’s previous incarnation, the nightclub Light) promises luxury with a capital “L” when it opens New Year’s Eve inside the Bellagio. As the nightlife scene has grown, so has the demand for palatial amenities, first-class service and gaudy spectacle. To that end, the Bank’s New Year’s party will unveil a multi-tiered venue whose centerpiece is a glass-encased dance floor, and VIP tables that start at $5,000 for four people and come with a bottle of Dom Perignon, a small army of servers and more. (3600 S. Las Vegas Blvd., [702] 693-8300, $250 per person, prices subject to change)

3. The 40/40 Club: At a cost of $20 million, rapper and music industry mogul Jay-Z’s newest venture may be the most costly sports bar and lounge in the world. Located inside the Venetian’s new Palazzo Tower, the 24,000-square-foot venue is equipped with 85 plasma screen TVs, five 40-foot bars and five VIP rooms, making it more of a sports bar on steroids (it also features a nightclub) than your run-of-the-mill game-day hangout. Which explains why the platinum-record-selling recording artist turned executive will be bringing his famous pals from the sports and entertainment biz along with him for yet another party the day after the 40/40 Club’s Dec. 30 opening. (3339 S. Las Vegas Blvd., visit www.the4040club.com or call [702] 638-4040 for reservations; tickets start at $700 per person)

For the remaining top10 clubs to spend New Year’s Eve 2008 check out the Times breakdown here

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