M Resort Spa Casino is located on over 90 acres at 12300 Las Vegas Blvd. S. on the southeast corner of St. Rose Parkway and Las Vegas Boulevard. Situated higher in elevation than other resort-casinos on the Las Vegas Strip, the M Resort provides optimal views of the world-famous Las Vegas skyline from its guest rooms, suites, conference center and restaurants. M Resort is operated by Penn National Gaming, Inc. The resort offers 390 guest rooms and suites, over 92,000 square feet of gaming, six restaurants and six destination bars, more than 60,000 square feet of meeting and conference space, a state-of-the-art spa and fitness center and a 100,000 square foot events piazza.